Americans with Disability Act (ADA) and Associational Discrimination: Policy and Practice Issues for Employers

The associational discrimination provision of the Americans with Disability Act (ADA) prohibits employment discrimination against applicants and employees, whether or not they have a disability, because of their known relationship or association with a person with a known disability. Over the last ten years, the number of charges alleging violation of the association provisions received by the Equal Employment Opportunity Commission (EEOC), with the exception of FY 2012, has steadily increased. The purpose of this paper is to examine recent litigation associated with the associational discrimination provisions of the ADA and present suggestions to help employers minimize litigation risks

Halliburton Whistleblower Tony Menendez - An Accountant with Moral Courage

This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are the end of the case

1826 contract for construction of facilities at the Pensacola Naval Station and its implications for historical research using agency theory

This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor\u27s project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government

Improving The Oral Presentation Skills Of Accounting Students: An Experiment

Numerous surveys of accounting professionals have established the importance of communication skills for newly-hired accounting graduates, and challenge business schools to revise curricula accordingly. To determine if the oral skills of accounting students can be improved, two oral presentation assignments were given to students in six accounting classes at a small western university. The oral presentations were evaluated on ten oral communication skills recently judged by accounting professionals to be most important for new hires to possess. Feedback was provided after the first presentation. Results showed that oral presentation skills improved significantly after the first presentation. Accounting students can improve their oral presentation skills if the accounting faculty is committed to providing timely feedback

Oral health in the analysis of patients with hearing disabilities

Objective: To assess the degree of knowledge of deaf and hard of hearing patients about oral health and relate it to clinical and demographic variables. Methods: The target population was schoolchildren from the 6th to the 9th grade of Elementary School and the 1st year of High School. Data collection took place through a structured questionnaire previously validated. The expressed as absolute and percentage frequencies it was analyzed using Fisher's exact test or Pearson's chi-square test (p <0.05). Results: Assessing the relationship between oral health and quality of life, to 53 students, 32.1% of students never reported pain in their teeth, mouth, or jaws, 55.8% never missed school due to problems with their teeth or dental treatments, 71, 2% never avoided smiling or laughing due to problems with teeth or dental treatments, 53.8% never avoided opening their mouths or talking due to problems with teeth or dental treatments. Conclusion: Professional and patient communication should be emphasized with the deaf and hard of hearing to intensify the importance of monitoring with the dental surgeon, carrying out activities to promote, prevent, cure, and rehabilitate oral health

A note on the impact of the internal organization on the accuracy of the information transmitted within the firm

We investigate the incentives sales managers have to transmit information on demand conditions to headquarters under different organizational structures, and its subsequent impact on firm performance. When headquarters chooses quantities, their interests are aligned and reliable information is transmitted. When the choice of quantities is delegated to the sales manager, instead, he prefers not to transmit reliable information and as a consequence, headquarters set transfer prices having poor information about demand. We then see that, due to this difference in the quality of the information available to headquarters, the centralized organization frequently has the best performance

Fatores associados à insegurança laboral em profissionais de saúde bucal do Sistema Único de Saúde durante a pandemia de COVID-19

Resumo Objetivos: analisar os fatores associados à insegurança na realização das atividades laborais durante a pandemia de COVID-19 entre profissionais de saúde bucal do Sistema Único de Saúde do Ceará. Métodos: estudo transversal com dados secundários disponibilizados pela Coordenadoria de Atenção à Saúde do Ceará, coletados em maio de 2020. Foram construídos modelos de regressão logística. Resultados: participaram 801 profissionais, dos quais 72,8% eram cirurgiões-dentistas, 73,9% relataram não ter recebido todos os equipamentos de proteção individual (EPI) recomendados e 58,2% relataram não se sentirem seguros para realizar atividades laborais. Na análise ajustada, foram associados à insegurança laboral: maior tempo de formação (RC=1,90; IC95%: 1,12; 3,20), vínculo empregatício efetivo (RC=1,85; IC95%: 1,15; 2,99) e não recebimento de todos os EPI recomendados (RC=1,84; IC95%: 1,16; 2,91); enquanto a chance de insegurança foi menor entre os profissionais que atuavam no nível secundário de atenção à saúde (RC=0,52; IC95%: 0,28; 0,96). Conclusão: os profissionais relataram situação de insegurança laboral durante a primeira onda da pandemia. O estudo revelou a necessidade de melhorias nas condições de trabalho com distribuição de EPI de forma equitativa em todo o estado, garantindo um exercício laboral mais seguro

Abastecimento irregular de água, seu uso domiciliar e dengue : uma pesquisa biossocial no Nordeste do Brasil

This detailed descriptive study used a multi-disciplinary approach bridging anthropology and entomology. A multiple case study design included research in six study areas, defined as blocks. The water supply is irregular in households from both under-privileged and privileged blocks. In under-privileged households where the water supply is irregular, the frequent use of water containers such as water tanks, cisterns, barrels and pots, creates environmental conditions with a greater number of breeding areas of Aedes aegypti. In the more privileged blocks, some households choose to avoid irregularity of water supply by having their own well and pump systems