Abstract
Accountants and auditors prepare, analyze and verify financial reports crucial to all business and government organizations. Two of the major accounting specialties are public accounting and managerial accounting.
This paper discusses the differences between chartered public accountants (CPA) and chartered managerial accountants (CMA) including the clients they serve and the examinations they have to pass before becoming qualified. The paper also examines the differences in wage earnings and career opportunities.

From the Paper
"The professional designation of Certified Management Accountant (CMA) is achieved through the CMA Professional Program, a demanding training process in emerging business practices, which fosters management and leadership abilities, interpersonal and communication skills. CMAs are employed at all corporate levels, mostly in middle, senior and executive management positions which include but are not limited to: Chief Financial Officers (CFO), Controllers, treasurer, director of internal audit, chief accountant or cost accountant, director of taxation, managers or supervisors. Other CMAs are employed as accountants, auditors, analysts and consultants, with careers for management accounting professionals in all sectors of business and industry. (Rosenberg, pp.55-69.)"

Tags:AICPA

Abstract
This paper, while acknowledging the positive side of and the need for athletic scholarships, focuses on the negative aspect of athletic scholarships. Some of the negative aspects highlighted in the paper are that athletic scholarships provide an advantage to student athletes that are unfair to non-athletic students. With such a great emphasis on sports, many students feel inferior to athletes, even though they may participate in some other type of extracurricular activity. Furthermore, the paper argues that it is unfair for athletic students to receive all the perks and credits even though they are often absent from the classroom due to practice or competition. At the conclusion of the paper, it is suggested that, while athletic scholarships should be available to athletes, schools should make a greater effort to provide equal opportunities for all other students as well.

From the Paper
"As today's society focuses more and more on sports, the educational world is evolving to keep up with the pace. As a result, today's student athletes have even more opportunities and options available to them than they did just a decade ago. In addition to more scholarships in both high school and college education, student today are offered the opportunity to receive part of the credit required to graduate by actively participating in sports."

Tags:olympic, athletes, inferior, performance, skills, educational, support, financial, mental, college, talent

Abstract
This paper focuses on the nursing shortage in the health care sector, although it also goes into issues of how technology changes in the nursing environment can mean a better future for more nurses. The report focuses on the nursing shortage in the light of the fact that there is additional work piling up for those nurses who are still practicing, as more and more nurses leave the field, and fewer enter into it. This report also looks at increasing technology from a management perspective as a possible solution to the nursing shortage problem. Spending more on technology often means less for nurses, howeve,r and this must also be addressed from a management perspective. Therefore, simply hiring more nurses is not a long-term solution to the problem.

From the Paper
"Nurses should have more educational benefits, thus attracting new talent to the nursing profession and ensuring that nurses would be able to get degrees. "In recent years, attendance at the New York State Nursing Association's multiday conferences has suffered because understaffed hospitals are reluctant to give nurses time off or the nurses are too busy to attend, said Mark Genovese, spokesperson for the NYSNA in Latham, N.Y. Money also is an issue. Nurses increasingly must rely on their own finances to attend meetings" (Myint, 2003). It would also be easier to cope with these issues if the nurse-patient ratio was decreased so that nurses do not have such a heavy workload.
Agency nurses should be cut back to allow more time for full-time nurses. Various nursing organizations across the country have implemented changes that address this very serious problem."

Tags:NYSNA, Medicaid, Medicare

Abstract
This paper explains that, because a large number of corporations and schools, now using traditional face-to-face classroom training, are looking to increase the convenience and to improve the quality of instruction while decreasing costs, they are switching from the traditional form of training and instructional materials to web-based methods and materials. The author points out that management seeks recommendations toward curriculum changes based on the result of the proposed research to assess students' performances and preferences between these methods of delivery. The paper reports on the procedure and findings of a completed small pre-research project, which concluded that web-based training will be in demand.

Table of Contents
Introduction
Research Question
Literature Search
Purpose Statement
Ways Data Might Be Collected to Support the Research
Research Analysis
Conclusion
Table: Sample questionnaire Answers for Research Study

From the Paper
"Based on the research question, the literature review was conducted by looking into various resource engines such as EBSCOhost and ProQuest. The keywords needed for the search - in our case we used "web-based training" - comes from the question proposed. Then some abstracts were read as well as some articles that pertained to our subject. We then chose the ones that had the information that will aide us in our decision towards our research."

Tags:search, sample, questionnaire, open-ended, purpose-statement

Abstract
The paper shows how education students should incorporate Bloom's Taxonomy and student learning processes into their lesson plans. The course created in this paper is for adult learners, but the processes and procedures used can also be used for any grade level. This paper itemizes and explains each of the steps in preparing a lesson plan, beginning with defining the topic, audience, and environment of the course, and ending with a listing of technologies to be used as learning adjuncts.

Table of Contents:
Topic
Audience
Environment
Course Objectives
Learning Process and Bloom's Taxonomy
Idea Map
Outline
Storyboard
Instructional Technology Usage
Resources

From the Paper
"The class which I am preparing this lesson plan for is "Coping with Separation," a part of the Operation READY (Resources for Education About Deployment and You) educational system for soldiers and their families. This course has been adapted by me to help soldiers and their family members to be able to recognize and deal with stress-related problems associated with deployments."

Tags:outline, idea, map, preparedness, storyboard

Abstract
The paper explains that an "Ahha moment" is usually a sudden realization of an understanding of a concept. The author relates that her "Ahha" happened during an operation in which she, as a surgery nurse, was able to use her prior experience to pick up cues from the situation and act quickly, thus demonstrating Benner's fifth stage of professional nursing development. The paper stresses that experience is essential for the development of professional expertise.

From the Paper
"In Stage One of Benner's theory, the novice has little or no experience. The circulating nurse who had to be told to get the crash cart is an example of this stage. Stage Two is identified as the advance beginner. According to Benner, in this stage the nurse has experienced enough real situations to make judgments. In Stages Four and Five, the nurse is able to see the big picture. These two stages define expertise. A nurse finding herself in these two stages could trigger an "Ahha experience". Hence, in the scenario, being able to extract from prior experiences highlighted my appreciation of the concept that nursing experience is crucial for the development of expertise skills."

Tags:situation, judgment, expertise, realization, concept

Abstract
This paper details the problems facing adults desiring to return to school and offers some solutions for the problems. The paper discusses reasons for the increase in adults returning to school that range from self-fulfillment to the desire for a better career.

From the Paper
"The dream of going to college becomes short-circuited for many people in today's world. Financial insufficiency, unexpected pregnancy, early marriage and other factors interrupting the educational process can cause some students not to even finish high school let alone go to college. In spite of these factors, however, the dream does not die for most people. It lies dormant in the midst of hope that someday, somehow the opportunity to continue the interrupted education will arise. Continuing one's education as an..."

Tags:adult education, continuing education, distance learning, online education

Abstract
This paper provides a thorough examination of training procedures for new employees and refresher courses for existing employees. It tackles issues such as the objective and need for training, types of trainees in different work conditions and provides examples of different training methods. The writer states the obvious advantages of having a well trained team for better production.

From the Paper
"Training has become the most important feature of a successful organization. The need of proper training was felt when the organizations started falling apart due to tiny mistakes of its employees. Training is necessary because it improves profitability and/ or more positive attitudes towards profit orientation. Enhances the job knowledge and skills at all levels of the organization. The work force gets a high morale. Due to proper training employees can identify with organizational goals, corporate image gets improved. Training fosters authenticity, openness and trust. A boss an the subordinates get to work in a better environment and relationship. Training aids in developing leadership skill, motivation, loyalty, better attitudes and other aspects that successful workers and managers usually display. The quality of work is also increased and so is the productivity. Its cost effective as well, it cuts costs in different areas e.g. production, personnel, administration etc. it develops a sense of responsibility to the organization for being competent and knowledgeable. Labor management is also improved, as workers instead of feeling ignored, feel taken care of which develops a sense of loyalty"

Tags:performance, development, environment, organization, management

Abstract
It is the contention of this paper that the standardized SATs, intended as a tool to help predict a student's collegiate potential, fail to meet this objective. Instead, the exams often misrepresent or portray a potential student in a negative light because of the cultural bias of the test. The paper asserts that this is especially true for the African-American and Latino American population. Experts in the fields of education and social sciences are quoted, and data is presented that supports the author's contention. Other problems that are considered intrinsic to the SAT are also covered in this paper.

From the Paper
"Today's educational system supports tests such as the SAT's, which are often biased against minority students. The SAT's were developed by the Educational Testing Service as a means to predict successful collegiate performance. However, the tests in actuality seldom accurately predict the potential for a student's success. The SAT's have statistically in fact, been shown to have little value in predicting a student's future performance. They also negatively impact admissions representative's perceptions of a student's potential for academic success. The SAT's have also been shown to negatively impact minority groups, specifically African Americans, Hispanics and even low-income white students. The tests more accurately are a predictor of socioeconomic influences than a student's potential, and unwittingly favor middle and upper class students, who often have the opportunity to prepare and memorize for such tests, placing them at a disadvantage over their peers."

Tags:iq, tests, automatic, cultural, filter, ethnic, social, group, scores, cognitive, diversity, mel, levine

Abstract
This paper states that the most important relationship for a store to maintain is the relationship between the employees and the public; therefore, the store should evaluate the training of its employees. This paper describes, in detail, the entire research project, which used a questionnaire and basic statistical analysis, and the outcomes of the questionnaire. The author concludes that, although the participants rated the training program as only "moderate," the program does fulfill its basic purpose of training the employees to perform the various jobs within the store. Attractive presentation.

Table of Contents
Introduction
Research Objectives
Methodology
Participants
Research Design
Sampling Procedures
Variables and Measures
Data Collection Procedures
Data Analysis
Overall Assessment of the Training
Length of Initial Training Program
Retail Experience
Sales Training
Results to Open Ended Questions
Results of Cross Tabs
Overall Assessment of Training
Length of Initial Training Program
Effectiveness of Individual Training
Value of the assignment of a co-worker
Number of Sales Training Programs
Discussion
Limitations to the Study
Conclusions and Recommendations
Summary
Questionnaire With Measurement Requirements
Questionnaire

From the Paper
"The most important relationship for the store to maintain is its relationship between the employees and the public. The employees represent the major link between the store and the public; therefore, it is in the store's best interest to ensure its employees are highly trained and oriented towards customer's needs. Ambassador Duty Free is in direct competition with the duty free store at the tunnel. Providing employees with effective training and product knowledge will improve their customer service skills and encourage customers to patronize the store."

Tags:questionnaire, statistics, measurement, outcomes, retail