Approved for public release; distribution is unlimited / The purpose of this research is to define a centralized database containing all necessary information related to the daily management in an industrial and commercial organization that is publicly owned and equipped with civil personality and financial autonomy. The system is composed of the following subsystems: o Subsystem "Human resource management" o Subsystem "Provisioning" o Subsystem "Financial, budgetary and accounting management" The three subsystems should be installed in a central site and at regional sites. Each site will have its own database. The central database will be supplied with the data, which come from the other sites at the end of the day or according to need via modems. It is necessary to develop a tool for remote database queries in order to accomplish this work. The platform on which the application must be executed is IBM-INFORMIX running on top of the WINDOWS operating system. The database will be a relational database. The framework used in the design and modeling consists of: o Object Oriented Analysis (OOA), which enables the development of high quality software by defining the problem structure. o The Delphi Language, which provides a robust development environment. The installation of the solution will be executed according to the following scenario: o Client/Server architecture with the object oriented development tool DELPHI. o The database will be installed on the central and regional servers. o The application will be installed on the end users' stations. o Data access will be through an open ODBC. This software will present an integrated solution that will provide centralized and accurate data, so that data will be used to derive the right decision at the best time. / Major, Tunisian Army

This thesis focuses on lead auditors’ differences in terms of client portfolios and  performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. Third, lead auditors’ client portfolios are examined with regard to industry similarity, portfolio dispersion and client grouping. Finally, auditors’ independence is tested in the  private firm setting. Overall, the findings indicate that performance is not homogenous across lead auditors in the same (tier) audit firm(s), and that the characteristics of lead auditors and accounting firms are determinants that partly explain the differences. / Avhandlingen fokuserar på skillnader i klientportföljer och prestation mellan ansvariga (alternativt påskrivande) revisorer och består av fyra huvudsakliga delar (alternativt studier). I den första delen kopplas mått på professionell skepticism, som bygger på enkätsvar från ansvariga revisorer, till prestation. I den andra delen kombineras enkätdata med arkivdata för att undersöka sambandet mellan självkontroll och prestation. I den tredje delen analyseras revisorernas klientportföljer utifrån dimensionerna branschtillhörighet, klientgruppering och portföljspridning. I den sista delen genomförs tester av revisorns oberoende för uppdrag i privata företag. Sammantaget indikerar resultaten att prestation varierar mellan revisorer från samma revisionsbyrå och att egenskaper hos ansvariga revisorer och revisionsbyråer delvis kan förklara dessa skillnader.

The purpose of this study was to explore the effect of counselor gender, counselor age, and type of problem on client expectations and preferences for counselors.

Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2003. / Includes bibliographical references (leaves 53-54). / by Peter Weng. / M.Eng.

Article Excerpt: For many years, operating leases have been an easy, legal and GAAP approved way of keeping debt off the balance sheet…..

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The objective of this research was to constructively replicate the research of Brabham and Thoreson (1973) and Mitchell and Frederickson (1975) that led to the conclusion that handicapped counselors are preferred. Subjects were 337 male and female volunteers enrolled in psychology 101 which was taught during the Fall Quarter, 1984, at Utah State University. All subjects were asked to indicate their preference when considering 20 hypothetical problem situations for one counselor from among six photographs of handicapped and non-handicapped counselors. The 20 situations consisted of three types (personal, vocational, and educational). Each subject's score was the total number of times that the subject selected a handicapped counselor. T-tests for independent means were conducted to determined whether or not the group had a statistically significant preference for either handicapped or non-handicapped counselor when the subjects were considering all problems together and when subjects were considering specific problem types. Results indicate that subjects have no significant preference for either handicapped or non-handicapped counselor when all problems were considered. For Personal problems subjects preferred handicapped counselors. For vocational problems subjects preferred non-handicapped counselors. For educational problems subjects had no statistical significant preference. Interpretation of the results suggested preference for a handicapped or non-handicapped counselor is differentially affected by the problem type. It was recommended that much research remains to measure the magnitude of these preferences and the influence of these preferences on the process and outcome of therapy.

The purpose of this research was to assess the effects of a pre-therapy client orientation on clients admitted to a mental health center. A secondary purpose was to develop an effective and brief audio-visual orientation that would positively influence clients in therapy. It was hypothesized that a pre-therapy orientation would significantly reduce client no shows and cancellations, increase client fee payment, increase client level of psychological functioning, and increase client satisfaction with mental health services. None of the four hypotheses was supported by the research. A questionnaire filled out by the therapists involved in the study, after the data were collected, revealed that all of the therapists oriented their clients to therapy to varying degrees. This may account, in part, for the lack of results. Implications for future research suggest investigation into the development and evaluation of training programs for individual therapists to orient their clients in the most systematic, optimal fashion. Research should also focus on the magnitude of change after a pre-therapy orientation and the development of instruments of sufficient sensitivity to detect that change.