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Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem. 相似文献
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Summary The paper explores issues raised by research on patterns ofwelfare and mutual care among older Pakistani people and theirfamilies, with particular reference to their use, or lack ofuse of social care services. Qualitative interviews were conductedwith (self-defined) minority ethnic older people, professionalsin statutory services and in minority-led community-based groups.The organization of services is discussed, with special referenceto issues of power and control, the role of the voluntary (non-profit)and statutory sectors, the debate regarding the possible needfor specialist versus generic services, and the role of minority-ledinitiatives. Secondly, issues of service staffing are examined,and the dangers of marginalizing minority services and staffreviewed, especially with reference to divisions of labour inservice provision and staff's own perspectives. Thirdly, themethodological implications of the work are explores, includingissues of linguistic and cultural communication and workingwith relatively powerless social groups, whose views are sought.Examining the views of professional social care workers is alsoproblematized, with reference to their gate-keeping role. Itis argued that user perspectives are essential to the developmentof appropriate services for minority ethnic groups. In conclusion,the need to raise these issues in other work is discussed. 相似文献
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CW Kratzik WJ Reiter AM Riedl G Lunglmayr N Brandstätter E Rücklinger 《The aging male》2013,16(3):188-196
Aging in the male is accompanied by steroid hormonal decline, and men may develop symptoms associated with hypogonadism. Increased awareness of ‘andropause’ in recent years has led to greater demand for hormonal assessments, resulting in a rising burden for health economics. We conducted a cross-sectional study to define men at risk for hypogonadism, in whom further hormonal investigation should be performed.We examined 664 blue-collar workers aged 40–60 years at their workplace and determined hormonal status and body mass index (BMI). Men with an abnormal urogenital status and those on medication that might affect endocrine status were excluded from the study. All participants completed the validated Aging Male Symptom (AMS) questionnaire and obtained scores for psychological symptoms, somatovegetative symptoms, and sexual symptoms.Multiple logistic regression analyses revealed a significantly increased risk (represented by the odds ratio) of psychological symptoms for men with low levels of testosterone and/or bioavailable testosterone (BAT). Increased BMI as well as low testosterone levels and/or low BAT levels raised the risk of somatovegetative symptoms. Each decrease of BAT by 1?ng/ml caused an approximately 1.8-fold increase of the risk (odds ratio?=?1.832, p?=?0.005). Additional independent risk factors were increased age and low luteinizing hormone (LH) level. Men aged 55 years with BMI >?28?kg/m2 and with somatovegetative symptoms and moderate or severe psychological symptoms had a 7.2-fold increase in the risk of a BAT level <?1.5?ng/ml compared to men without these risk factors (p <?0.001). Sensitivity and specificity were 75% and 71%, respectively.The AMS score combined with age and BMI provides an easy and convenient method to identify men with probable androgen deficiency who require hormonal assessment. 相似文献
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Population forecasting and local economic planning: The limits on community control over uncertainty 总被引:1,自引:1,他引:0
Forecasting, planning, and controls are all attempts to cope with uncertainty about the future. The reasons that forecasts err are examined, and the limits of technical solutions are discussed. The beneficial planning uses of even error-prone forecasts are outlined, and it is argued that the concept of forecast accuracy is a basic contradiction of the essence of planning. The potential for local economic planning and community control over uncertainty is examined. Its major determinant is the economic context in which a community finds itself, but the enhanced mobility of firms over the last two decades has restricted the ability of communities to plan. Implications for forecasters, model builders, and local planners are discussed. 相似文献
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Isserman AM Plane DA Rogerson PA Beaumont PM 《Journal of the American Statistical Association》1985,80(390):277-285
"The limitations of available migration data preclude a time-series approach of modeling interstate migration [in the United States]. The method presented here combines aspects of the demographic and economic approaches to forecasting migration in a manner compatible with existing data. Migration rates are modeled to change in response to changes in economic conditions. When applied to resently constructed data on migration based on income tax returns and then compared to standard demographic projections, the demographic-economic approach has a 20% lower total error in forecasting net migration by state for cohorts of labor-force age." 相似文献
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