Journal articles on the topic 'Salaries, commissions'

A Salary is a form of wages or rewards from rights granted by companies to employees. Usually, salaries are given to workers also differ according to position and class level. At PT Anugrah Distributor Indonesia is one of the companies engaged in retail sales. The amount of wages varies as well as determining commissions for each sales process from each unit. Become a complexity factor in determining the amount and salary for employees. In the process of recording and calculating salaries so far using Ms. Excel. Where accountants (finance) as data processors have a central role in processing them experiencing delays in displaying data. The results of the management process and salary reports are in the form of paper and files (softcopy). Delays in displaying data have an impact on the salary that must be reported by the leadership. From these problems, problem-solving is obtained by making an android-based payroll monitoring application prototype, can display salary data and make it easier for leaders to see the salary that has been reported anytime and anywhere. This research was made using observation methods, interview methods, SWOT analysts and literature studies. Using UML as a modeling design.

Subject area Financial management, strategic management. Study level/applicability The study can be used by business schools, companies/organizations, individuals, students of business management, in the area of financial and strategic management to study and analyse management strategies by a Government organization that has to balance social objectives and commercial viability. Case overview Indian Railways (IR) has mixed operations – passenger and freight – that generate resources for its development expenditure, as well as fully covering its operational costs. This is in sharp contrast to most world railways that depend on a subsidy for operations and development expenditure. While IR would strive to increase earnings through higher throughput levels and generate more funds through its own resources, the constraints of fixed expenditure, largely comprising staff related expenses and fuel costs make it difficult to achieve the target. Operational and safety considerations dictate the need to ensure adequate provision for working expenses. Global developments significantly influenced the Indian economy after 2008-2009 and resulted in moderation in growth compared with the robust growth in preceding years. IR is presently passing through a difficult phase which began with the slowdown in the economy and implementation of the Sixth Pay Commission's recommendations. While earnings continue to grow both in the passenger and goods segments, the expenditure on account of increases in salaries, allowances and pensions has been much higher than after previous Pay Commissions. This case explores this difficult period for IR when there was a major increase in operating expenditure largely due to the implementation of the recommendations of the Sixth Central Pay Commission and because of the global economic slowdown. Expected learning outcomes These include: being able to analyse whether the turnaround phase of IR is over; and discussing the strategies to return IR to the path of growth. Supplementary materials Teaching notes are available; please consult your librarian for access.

This paper examines the trends in aggregate emoluments of the Federal Government Employees over the period 1977-78 to 1991-92. Levels of salary and allowances are very important factors in attracting and retaining good-quality human resources in any sector of employment in an economy because they have a direct bearing on the motivation and performance of the employees. In Pakistan, despite tbe fact that government is still the largest employer. the real wages of the government servants have continuously declined over time; the top five grades are the worst-affected. Despite periodic revision of salaries, the successive pay commissions have failed to acknowledge some very obvious anomalies in the basic pay and allowances structures. These anomalies not only harm the interests of the employees, their cost to the national exchequer is also quite significant. The paper aims to provide greater awareness of the weaknesses of the existing salary structures so that they can be reformed. It makes strong recommendations on the revision of the existing patterns of renumeration, to the advantage of both the employer and the employee.

Amid the sluggishness and deterioration of the national economy, came a business system that had much promise and success and offered wealth in a short time. This system became known as Multi Level Marketing (MLM) or Networking Marketing. Multi Level Marketing (MLM) systems cut distribution channels in conventional sales because it doesn't involve distributors or sole agents and wholesalers or sub-agents, but directly distributing products to independent distributors who work as retailers or sellers directly to consumers. In this way, marketing and distribution costs (transportation, warehouse rent, salaries and sales force commissions etc.) can be obtained transferred to an independent distributor with a system tiered which is generally adjusted to the achievement of targets the sales or turnover of the distributor concerned, coupled with the controversies regarding the MLM system in today's society, starting from the aspect of products that must be halal to the system transactions, bonus giving, member recruitment, and coaching who do not use things that are forbidden by Islam, then plus the elements of money games, maysir, dharar, dzulm, immoral and usury. So it becomes interesting when we see Multi Level Marketing (MLM) through the perspective of Islamic business ethics.

Nigeria is a country with a centuries’ long tradition of Islamic revivalism and activism. It was the impact of the activities of the 17th century scholars of Nigeria that culminated in the success of the 19th century tajdeed movement that brought about the emergence of the muslim caliphate of Sokoto. British imperialism brought an end to the caliphate in the beginning of the 20th century, the circumstances of which have been consistently challenged mainly by the ulama and their followers ever since. Some contemporary scholars such as Shaikh Abubakar Mahmud Gummi, former Grand Qadi of Northern Nigeria, contributed significantly in the new dimension to the roles of muslim scholars in the government. Since 1999 muslim scholars have taken on new roles in the administration of states, serving as commissioners for newly established ministries for Religious Affairs, as special advisers, or directors of commissions like Hisbah, Hajj, Masjid, Moon Sighting, and other related government bodies, with full salaries and other benefits unlike ever before in the Nigerian system. This new role of ulama and its impacts in the governance of the contemporary Nigeria is what this paper intends to investigate and expound.[Nigeria merupakan sebuah negara dengan tradisi revivalisme dan aktivisme Islam selama berabad-abad. Hal itu terkait dengan upaya para ulama Nigeria abad ke-17 yang berpuncak pada keberhasilan gerakan tajdid pada abad 19 dengan munculnya kekhalifahan muslim dari Sokoto. Imperialisme Inggris mengakhiri kekhalifahan ini pada awal abad ke-20, yang terus dilawan oleh terutama para ulama secara konsisten. Beberapa ulama kontemporer seperti Syaikh Abubakar Mahmud Gummi, mantan Grand Qadi Nigeria Utara, memberikan kontribusi signifikan dalam membentuk dimensi baru peran ulama dalam pemerintahan Nigeria modern. Sejak tahun 1999 para ulama telah mengambil peran baru dalam pemerintahan, sebagai pegawai Kementerian Agama yang baru didirikan, sebagai penasihat ahli, atau direktur komisi seperti Hisbah, Haji, Masjid, Rukyah Hilal, dan badan-badan pemerintah terkait lainnya, dengan gaji penuh. Peran baru dari ulama dan pengaruhnya dalam pemerintahan Nigeria kontemporer inilah yang menjadi fokus tulisan ini.]

11609 Background: Outpatient PC improves ACP symptom burdens, end-of-life care transitions, and mortality thereby enhancing quality of life. Yet, the financial implications, discharge disposition, and survival benefits of early, inpatient PC compared to SOC remains less understood. Methods: Retrospective cohort analysis of ACP receiving either PC or SOC between Jan 2015-Dec 2015 (N = 810). ACP cohorts were compared for demographics, costs, disposition, and survival. Financial costs collected included: fixed (overhead expenditures, facility maintenance, hospital property); variable (patient care supplies, diagnostic/therapeutic supplies, medications); operating (fixed, variable, breaking-even costs); direct (labor, materials, commissions, piece-rate wages, manufacturing supplies); indirect (production-supervision salaries, quality control, insurance, depreciation). Univariate and multivariate analyses were completed. Results: 468 were admitted to PC and 342 to SOC. Compared with SOC, PC were more likely to be: younger (61.1±13.2 v. 62.5±13.0, p = 0.02); African American (48% v. 36%, p = 0.0045); female (50% v. 40%, p = 0.005); and have shorter length of stay (5.7±4.9 v. 6.2±6.5, p = 0.01). PC had significantly less 30-day readmissions (16% v 23%, p = 0.03) and lower costs: direct ($9,478 v. $10,416, p = 0.01); indirect ($9,538 v. $10,999, p = 0.002); fixed ($10,308 v. $12,076, p = 0.001); variable ($8,709 v. $ 9,339, p = 0.02); operating ($19,017 v. $21,416, p = 0.003).Compared with SOC, ACP receiving PC were more likely to be discharged to: home (55% v.45%, p = 0.01); healthcare facilities (e.g. skilled nursing, inpatient rehabilitation) (36.1% v. 20%, p = 0.04); and hospice (home and inpatient) (7.7% v 5.8%, p = 0.02). PC had overall greater median survival from the time of discharge (106.8±99.95 v. 73.8±61.93, p = 0.03) compared to SOC. Conclusions: Early PC results in less financial strain, greater cost savings, and improved outcomes for younger and underserved inpatient ACP. Our results provide additional evidence for policies supporting that ACP access to routine PC must become a healthcare priority.

130 Background: PC significantly enhances ACP quality of life, provides symptom control, improves transitions to end-of-life care, and mortality. However, the financial implications, discharge disposition, and survival benefits of early, inpatient PC compared to SOC remains less understood. Methods: Retrospective cohort analysis of ACP receiving either PC or SOC between Jan 2015-Dec 2015 (N=810). ACP cohorts were compared for demographics, costs, disposition, and survival. Financial costs collected included: fixed (overhead expenditures, facility maintenance, hospital property); variable (patient care supplies, diagnostic/therapeutic supplies, medications); operating (fixed, variable, breaking-even costs); direct (labor, materials, commissions, piece-rate wages, manufacturing supplies); indirect (production supervision salaries, quality control, insurance, depreciation). Univariate and multivariate analyses were completed. Results: 468 were admitted to PC and 342 to SOC. In comparison with SOC, PC were more likely to be: younger (61.1±13.2 vs. 62.5±13.0, p=0.02); African American (48% vs. 36%, p=0.0045); female (50% vs. 40%, p=0.005); and have shorter length of inpatient stay (5.7± 4.9 vs. 6.2±6.5, p=0.01). PC had significantly lower costs: direct ($9,478 vs. $10,416, p=0.01); indirect ($9,538 vs. $10,999, p=0.002); fixed ($10,308 vs. $12,076, p=0.001); variable ($8,709 vs. $ 9,339, p=0.02); operating ($19,017 vs. $21,416, p=0.003).Compared with SOC, ACP receiving PC were more likely to be discharged to: home (55% vs.45%, p=0.01); health care facilities (e.g. skilled nursing, inpatient rehabilitation) (36.1% vs. 20%, p=0.04); and hospice (home and inpatient) (7.7% vs. 5.8%, p=0.02). PC had overall greater median survival from the time of discharge (106.8±99.95 vs. 73.8±61.93, p=0.03) compared to SOC. Conclusions: Early PC results in less financial burden and greater cost savings for inpatient ACP including for those who are younger and underserved. These findings provide further evidence for policies arguing that ACP access to routine PC must become a health care priority.

Résumé De nombreux travaux ont mis au jour l’inadéquation existant entre les lois du travail conçues pour des relations bipartites entre un salarié et un seul employeur clairement identifiable et les relations de travail tripartites qui découlent des nouveaux modes d’organisation de la production qu’adoptent les entreprises en quête de flexibilité. Le présent texte porte de manière particulière sur l’application d’une importante loi québécoise, la Loi sur les normes du travail, aux relations tripartites découlant du recours à des agences de location de personnel. Cette loi édicte des conditions de travail minimales en matière notamment de rémunération, de durée de travail, de congés ou de protection de d’emploi. Elle met aussi en place des mécanismes particuliers de mise en oeuvre de ces normes qui confèrent un rôle important à un organisme administratif spécialisé, la Commission des normes du travail. L’étude s’appuie sur l’analyse qualitative des plaintes déposées entre 2004 et 2006 par des salariés d’agences auprès de la Commission ainsi que sur des entrevues réalisées avec des membres de son personnel. Les résultats révèlent l’effectivité toute relative de la loi dans le contexte des relations de travail tripartites. Ils illustrent, d’une part, des problèmes concrets d’application qui ont été regroupés sous trois grands types : les difficultés liées à la complexité inhérente aux relations tripartites; les contournements ou les fraudes à la loi; et les défaillances structurelles de la loi. Ils témoignent, d’autre part, des difficultés dans le traitement des plaintes relatives à des relations de travail tripartites. Même si les intervenants (inspecteurs-enquêteurs et procureurs) de la Commission développent des pratiques d’application adaptées aux relations tripartites en tentant d’impliquer toutes les parties qui se partagent le pouvoir de direction du salarié dans la recherche d’une solution, il reste que, conformément au mandat de la Commission, plusieurs plaintes se concluent par des règlements, au demeurant rarement tripartites. Ces pratiques d’application n’ont pas de portée normative au-delà de la sphère d’intervention de la Commission et ne peuvent influencer le traitement judiciaire des litiges soulevant l’application du droit du travail à des relations tripartites. C’est pourquoi des réformes législatives doivent être envisagées. Celles-ci sont d’autant plus nécessaires que le recours à des salariés d’agences de location de personnel n’est pas un phénomène marginal et temporaire. À cause de son expansion et de la diversification de son offre de services, l’industrie de la location de personnel est un phénomène susceptible de transformer profondément le marché du travail.

In its recent (2011) communication "Supporting Growth and Jobs—an agenda for the Modernisation of Europe's Higher Education Systems," the European Commission has once again urged Europe's universities to reform their human-resources policies—to increase the autonomy of the universities in this respect and to introduce incentives to re- ward excellence in teaching and research. Europe's universities will need to recruit academics by flexible, open, and transparent procedures and to provide them with attractive career prospects. Without a committed and adequately compensated professoriate, universities will find it hard to recruit the best and brightest academic talent to work for them and to provide the teaching and research that Europe needs, in order to be a competitive knowledge-driven region.

Une conception de la subordination juridique, à la fois souple et plus adaptée au contexte des relations de travail, permet à la C.R.T. de voir en des vendeurs à commission, en l'occurence des vendeurs d'automobiles, des salariés, au sens du Code du travail.

The European Pillar of Social Rights (EPSR) was announced as a new platform for advancing social policy in the European Union. Among the principles and rights enshrined in the EPSR, the Commission has included the right of workers to be paid fair wages. However, in the context of EU Economic Governance, the EU country-specific recommendations steer national wage-setting institutions in the opposite direction. The outcomes sought by EU Economic Governance and the EPSR thus produce a paradox. This paper presents the Spanish case as an example of this paradox. More specifically, it assesses the reforms the Spanish Government made to minimum wage rules and the collective bargaining system during the financial crisis. In the end, all those reforms have led to wage stagnation and devaluation, causing an increasing number of working poor. El Pilar Europeo de Derechos Sociales (EPSR) fue presentado como una nueva etapa en la dimensión social de la Unión Europea. Entre los principios y derechos consagrados en la EPSR, la Comisión incluyó el derecho de los trabajadores a un salario justo. Sin embargo, en el contexto de la gobernanza económica de la UE, las Recomendaciones a los países de la UE llevan a las instituciones nacionales de fijación de salarios en la dirección contraria. Por lo tanto, los resultados buscados por la nueva gobernanza de la Unión Europea y el EPSR producen una paradoja. Este artículo toma el caso español como ejemplo de dicha paradoja. Más concretamente, evalúa las reformas adoptadas por el Gobierno español durante la crisis con respecto al salario mínimo y al sistema de negociación colectiva, las cuales han llevado a una moderación o una devaluación de los salarios, favoreciendo el aumento de la pobreza laboral.

There has recently been public discussion of the rewards available to senior staff in English and Welsh charities. However, that discussion is usually based on examples of individual salaries, or on unrepresentative and small subsets of the charity population. To provide a robust and informed basis for debate, we have conducted analyses of evidence on the payment of high salaries (defined as the numbers of people paid above £60,000 p.a., a reporting threshold used by the Charity Commission) in: (a) a representative sample of c.10,000 English and Welsh charities, and (b) surveys of individuals regarding comparative salary levels in different sectors of the economy. Overall, survey data show that the proportion of staff in receipt of high salaries is lower than average in the third sector than in other sectors. Information from charity annual accounts is used to demonstrate which charities are more likely than others to pay such salaries, and to relate the likelihood of paying high salaries to charity characteristics (income, location and subsector). We show that the distribution of high pay in the charitable sector is largely a function of the size and complexity of organisations, and is generally unrelated to subsector or income mix.

Few have the power to create crowd markets. Existing marketplaces may thus not embody workers’ or requesters’ needs. In this paper, we imagine a future where anyone could create the crowd markets they desire. We study the characteristics of the markets that 40 workers and 40 requesters from Amazon Mechanical Turk propose. We uncover that workers pushed for marketplaces that either empowered workers to set their own salaries without requiring a minimum wage or had intelligent algorithms that could automatically decide the salaries while also ensuring everyone received a minimum wage. Requesters were consistent in their preference of paying by commission and preferred markets that automatically set the salary. Both workers and requesters advocated for mechanisms to ensure quality and flexible time schedules in the market. We conclude by discussing design implications from our findings.

The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.

This study examines disparity in call duty and hazard allowance and its implication on health worker's commitment and industrial dispute in tertiary hospital in South-South, Nigeria. A survey method that allows for the use of structured questionnaire was adopted. The study used a combination of purposive and random sampling techniques in determining a sample of 1191 participants from 4 tertiary hospitals in South-South Nigeria. Data gathered from the field was coded and analyzed using Linear Regression at 0.05 level of significance. Results revealed that call duty discrepancies and hazard allowances significantly affect health workers' commitment and industrial disputes in tertiary hospitals. The study recommended, among others, that National Salaries, Incomes and Wages Commission should carry out a comprehensive review of all health worker's wages and allowances in Nigeria with the view of harmonizing them. The commission should also evolve a periodic pay reform for health workers in Nigeria.

La Cour suprême du Canada, réaffirmant le droit du syndicat majoritaire à l'accréditation, ordonne celle-ci, relativement à deux de trois groupes distincts établis par l'autorité compétente à partir d'une demande qui visait initialement l'ensemble des salariés de l'employeur 1 1 Association internationale des commis du détail, FAT -CIO -CTC, local 486v. Commission des relations de travail du Québec et Cie Paquet Inc.,arrêt unanime de la Cour suprême en date du 27 avril 1971.

Performance is associated with quantity of output, quality of output, timeliness of output, presence or attendance on the job, efficiency of the work completed and effectiveness of work completed (Mathis et al., 2009). In an organization, committed employees are regarded as being willing to build and maintain long-lasting relationships with their employer (Argyris, 1998). Effective management teams need to recognize that positive employee attitudes are often vital to achieving organizational goals and this will be achieved when the employees are satisfied. The objective of the study was to determine the factors perceived to influence employees’ performance at Independent Electoral and Boundaries Commission. The research design adopted was descriptive research design. The population of the study comprised of all the 175 employees in the commission head office. The study used primary data that was collected through self-administered questionnaires. The data was analyzed using the Statistical Package for Social Sciences (SPSS) software and presented using tables and figures. The study found out that the employees of the commission perceived their performance to be influenced by rewards, job design and training and development opportunity. Management style was found to have hindered performance of employees. The employees were satisfied with wages and salaries paid, retirement benefit scheme, job security, performance appraisals were satisfactory hence encouraging the employees to work in the commission and improve their performance. Key words: employee performance, employee perception, Independent Electoral and Boundaries Commission of Kenya.

Actuellement à Montréal, six centres d’éducation populaire sont financés par la Commission des écoles catholiques de Montréal (CECM). Ces centres sont des organismes de milieux populaires qui leur appartiennent et sont orientés selon leurs intérêts et leurs besoins. Ils tentent de rejoindre les petits salariés, les chômeurs, les assistés sociaux, les ménagères, en vue d’une action communautaire. L’article rapporte l’histoire de ces centres d’éducation populaire, décrit leurs conditions d’existence juridique et financière, ainsi que leurs principales activités de formation.

Decreasing revenues among local governments across the country have placed an increased focus on governmental financial practices. For states with local government financial oversight organizations, the ratios and other benchmarks used to assess fiscal stability face increased scrutiny. This study examines financial reports sent to North Carolina’s financial oversight body, the Local Government Commission (LGC), to determine the types of operational and policy practices that can lead to fiscal stress based on guidelines established by the LGC. Findings indicate that lowering levels of fund balance, increased salaries, increased debt service levels, and the presence of a countywide water system all increased the probability of a county government receiving notice of potential financing problems requiring immediate action.

This study aims to determine the effect or relationship between the increase in salaries of civil servants against corruption. The method used in this research is quantitative method using statistical analysis of descriptive and analytic statistics. Data used in this research is secondary data from 2008 to 2017 obtained from Corruption Eradication Commission (KPK) and Ministry of Administrative Reform and Bureaucracy Reform (Kemenpan RB). Data analysis using linear regression. Result of data analysis that is R Square: 0.085295 indicate that there is no correlation or influence of salary increase of civil servant with corruption. While Significance F: 0.44571782 this shows that the effect of pay increases on corruption is not significant. With this research is expected to have a more comprehensive strategy in eradicating corruption.

Section 304 of the Sarbanes-Oxley Act (hereafter, SOX), commonly known as the clawback provision, entitles the Securities and Exchange Commission (SEC) to sue the CEO and CFO in an attempt to recover their incentive compensation based on misstated financial reports. Although a stream of literature investigates the effects of voluntary firm-initiated clawback provisions, this study explores the effects of the mandatory SOX clawback provision on the likelihood of financial misstatements and CEO compensation. We find a significant decrease in the association between CEO in-the-money option value and the likelihood of a financial misstatement surrounding SOX, suggesting the SOX clawback provision has been effective in reducing financial misstatements arising from CEO in-the-money stock options. To examine the effects of the SOX clawback provision on CEO compensation, we identify a set of misstatement firms with a high restatement likelihood where the CEOs are most likely concerned with the impact of the SOX clawback provision on their compensation. We find that compared with control firms, these misstatement firms with a high restatement likelihood where the CEO is the chair of the board exhibit an increase in CEO salaries between the pre- and post-SOX periods, suggesting that in the post-SOX period, powerful CEOs are able to receive higher salaries which are not subject to the SOX clawback provision.

Résumé L'adoption de la Loi sur l'équité salariale au Québec en 1996 laissait présager des progrès importants dans l'élimination de la discrimination salariale à l'égard des femmes. Cinq ans plus tard, on peut constater que de nombreux obstacles empêchent la pleine réalisation de cet objectif. L'État, en effet, a prévu à l'intérieur même de cette loi, qui se voulait d'application universelle, un régime d'exception qui vise au premier chef ses propres salariés. La Commission de l'équité salariale a été peu vigilante à l'égard de ce régime d'exception et, de plus, elle a offert un appui très limité au secteur privé et aux salariés responsables de la mise en oeuvre de la loi. Face aux résultats décevants d'évaluations préliminaires et au mécontentement des syndicats, l'État a récemment pris des mesures visant à assurer une meilleure application de la loi. Dans quelques années, on pourra savoir si cette réaction tardive a été suffisante pour corriger les erreurs de départ et assurer l'égalité de rémunération au plus grand nombre de travailleuses québécoises.

La recherche-action EMILIA (2005–2010), financée par la Commission européenne, a décrit sur huit sites européens les obstacles et les facilitateurs à l’accès à la formation et à l’emploi des personnes vivant avec un trouble psychique [1,3]. Ce programme a vu la création, à Paris, du Centre EMILIA, qui propose aujourd’hui d’expérimenter une double approche vers l’inclusion dans le monde de l’emploi. D’un côté, il s’agit de soutenir l’entreprise quant à la problématique de l’apparition d’un trouble de santé mentale chez un salarié et, de l’autre, d’intégrer des personnes handicapées psychiques directement dans l’emploi en milieu ordinaire. Le centre propose un programme de formation et de job coaching qui repense non seulement le retour ou l’accès à l’emploi mais qui crée aussi une véritable politique d’entreprise sur l’inclusion sociale des personnes vivant avec un trouble psychique. Au travers du Centre Emilia et en lien avec le médecin de santé au travail, l’entreprise propose un accompagnement, en forme de coaching individuel couplé à des formations collectives. Les formations, basées sur le modèle du rétablissement, s’appuient sur le soutien par les pairs, notamment par d’autres professionnels qui ont déjà vécu un trouble psychique, des pairs aidants [2]. Les formations collectives inter-entreprises s’avèrent être une des voies les plus efficaces pour la personne de réussir son projet de retour ou d’accès à l’emploi, en raison de la dynamique de soutien par les pairs et de mutualisation des compétences acquises lors de l’expérience du vécu de la maladie. Ces démarches individuelles de formation et de job coaching s’inscrivent dans une offre de formations pour l’ensemble des salariés à la promotion de la santé mentale en milieu professionnel, à la lutte contre la stigmatisation de la maladie mentale et à la solidarité avec les personnes vivant avec un trouble psychique.

L'auteur fait le point sur l'état actuel de la négociation collective dans la fonction publique fédérale canadienne. Il souligne que l'habitude de donner des augmentations salariales en termes procentuels plutôt qu'en termes absolus a considérablement augmenté les écarts de traitement au détriment des fonctionnaires à faibles revenus et que ceci va créer d'importantes tensions dans les futures négociations. Il discute également de la consultation institutionnalisée de la négociation concertée et du rôle que sera appelée à jouer la Commission de la fonction publique.

Revenue sharing is a common league policy in professional sports leagues. Several motivations for revenue sharing have been explored in the literature, including supporting small market teams, affecting league parity, suppressing player salaries, and improving team profitability. We investigate a different motivation. Risk-averse team owners, through their commissioner, are able to increase their utility by using revenue sharing to affect higher order moments of the revenue distribution. In particular, it may reduce the variance and kurtosis, as well as affecting the skewness of the league distribution of team local revenues. We first determine the extent to which revenue sharing affects these moments in theory, then we quantify the effects on utility for Major League Baseball over the period 2002–2013. Our results suggest that revenue sharing produced significant utility gains at little cost, which enhanced the positive effects noted by other studies.

The study aimed at management of outsourcing of National Forest Plantation Development Programme (NFPDP) and its effects in the Atebubu Forest District as a case study in Ghana. The key issues examined are the level of technical competence of the contractors, the role of the lead implementing agency and the natural resource base sustainability. Two stage sampling technique was used to sample one hundred and ten respondents for the study. A structured questionnaire was used to solicit information from the respondents. Descriptive and inferential statistics were used to analyse the data. The results of the study indicate that the award of seedlings contracts and workers’ salaries and logistics to African Foresters Brigade and Zoil Ghana Limited respectively were transparent. However, most of the activities the participating institutions performed were behind schedule indicating poor performance. It is therefore recommended that, Forestry Commission should put in place proper modalities to ensure effective implementation if outsourcing is to be continued.

The 1980s were tumultuous years for the sport that many Americans still call the “national game” or the “national pastime.” For major league baseball, it was a decade marked by increasingly hostile relations between labor and management, resulting in three strikes, including one that interrupted the 1981 season and lasted for fifty days, causing the season to be shortened and many of the year's records to be marked with an asterisk. In 1984, Peter Ueberroth, the man who miraculously made the Los Angeles Olympics turn a profit, was hired as Commissioner of Baseball, and he soon led the owners in a conspiracy to restrict the free-agent market in order to keep players' salaries down. There were a variety of lawsuits brought against major league baseball, not only because of the owners' collusive actions but also because of ostensible racial and gender-based discrimination. And there were scandals over the drug use, sexual misadventures, and gambling habits of prominent players and managers. Nevertheless, by the end of the decade, owners' profits were up, players' salaries were up, and attendance at ball games was up. Baseball's prominence in the national imagination was further bolstered by the success of the film version of The Natural (1984), which put an end to the conventional Hollywood wisdom that baseball films are box-office poison and paved the way for a spate of baseball films toward the end of the 1980s, including Bull Durham (1988), Eight Men Out (1988), Stealing Home (1988), Major League (1989), and Field of Dreams (1989). The 1980s gave new meaning to Jacques Barzun's oft-quoted declaration that “whoever wants to know the heart and mind of America had better learn baseball, the rules and realities of the game.” In his book Take Time for Paradise, A. Bartlett Giamatti, who succeeded Ueberroth as Commissioner of Baseball, rephrased Barzun's insight with double-edged puns that captured the ambivalences of the decade. “I believe that thinking about baseball will tell us a lot about ourselves as a people,” he wrote: “Baseball is part of America's plot, part of America's mysterious, underlying design — the plot in which we all conspire and collude, the plot of the story of our national life.”

The General Schedule (GS) salary system is broken. It cannot be repaired. It's no longer meeting the needs of government. No elements of the system are consistent with best practice thinking in salary management. It was designed more than 50 years ago for a very different world of work. At this stage it has no defenders. The Departments of Defense (DOD) and Homeland Security (DHS) have the authorization to develop their own salary systems. They join a growing list of agencies with similar authority—the Federal Aviation Administration, the Internal Revenue Service, Securities and Exchange Commission, and the General Accountability Office. Each of these agencies has argued that the GS system is an impediment to their efforts to accomplish their mission and achieve their strategic goals. The list will continue to grow. The new model for salary management that has been adopted or proposed in these agencies is based on the broadband concept. Within the bands, pay for performance is the basis for managing salaries. That policy change has been the focus of heated debates. While it is effectively a universal practice for white-collar employees in non-government sectors, it represents a radical and difficult change for public agencies. The new model also makes it necessary to rethink the strategy for aligning salaries with prevailing market pay levels. The locality pay concept adopted under the Federal Employee Pay Comparability Act (FEPCA) was never allowed to operate as planned, and probably has lost too much credibility to be resuscitated. It also suffers from a change in the way the Bureau of Labor Statistics (BLS) conducts its salary surveys. The issues and problems associated with linking federal pay to market rates are the focus of this article.

Background: Salaries, supplies and machinery account for bulk of public funding necessitating efficient utilisation. Studies suggest that process re-engineering helps improve cost, quality, service, and speed. Disbanded once and re-commissioned, a centralized Inhalational Therapy Unit (ITU) banked and provided portable mechanical ventilators to the inpatient wards. A demand for new ventilators from ITU led to the present study involving its critical review and cost analysis.Methods: An interventional study was conducted at a large tertiary care public hospital in India from April 2015 to June 2015. Critical review of process of providing portable ventilators and cost analysis were conducted. Review of records of and interview with ITU personnel and nursing staff were carried out. Fundamental rethinking and radical redesign of the process was done with attention to human resource, costs, space and actual medical equipment utilization. Two fundamental questions of process re-engineering were deliberated upon: “Why do we do what we do?” “And why do we do it the way we do?” Fundamental rethinking for new process was organized around the outcome.Results: Average utilization coefficient was 6.2% (3.3% to 12.1%). Ventilators utilized per day were 1.43. Expenditure on salaries was INR 315000 per month and INR 10500 per day. Low utilization offered low value for expenses incurred. All activities in ITU focused on “provision of ventilators” (outcome) and the old rule was, “If one needed a ventilator one must contact ITU”. Since nurses were using the “outcome” and performed activities of arranging, they were handed-over the ventilators (based on utilisation patterns). ITU was disbanded, human resource and space were re-allocated to various hospital areas (costs tied were done away with) with no adverse effect on hospital functioning.Conclusions: Process re-engineering led to improved healthcare delivery, curtailed delays in hospital processes, optimised costs involved in human resources and medical equipment.

The paper deals with some problems of musical institutions management in the Volga Region in 1939 1945 on the example of 8 musical cultural models of rear, frontal and front-line types: Kuibyshev, Ulyanovsk, Penza, Saratov, Engels, Kazan, Stalingrad, Astrakhan. The author reconstructs the structure and functional complex of the management component, describes the responsibilities of the commissioners of Performances and Repertoire Control Main Department at different levels and detects the role of the Communist party in the music management of the region. The author notes instability and incomplete correspondence of the administrative board in some models as a negative factor. A significant impact on musical culture management in the region provided emergency-revaluation processes: range of competencies and staff. Changes in the geography of governance structures affected the Stalingrad model of front type. Some actual data about the material provision of the management component are provided: departments placement and employees salaries. Structural complexity of administrative areas during 1939 1945 is stated. The author restores a number of regional culture managers names and their professional affiliation.

Working conditions of teachers include many tangible and intangible factors such as proper sanitary conditions, arrangements for good air and water, provision for adequate resting places, quite atmosphere, good climate, proper lighting, and cordial relations between the workers and the head with smooth liaison between the two. The State Education Commission, Manipur 1992 observed that “Lack of even the minimum essential facilities in schools particularly elementary schools, is a serious handicap in raising the quality of school education in the state. The State Education Commission, Manipur also reported that the teachers are sore about their low emoluments, poor conditions of service and lack of even essential physical infrastructure and proper teaching-learning environment in most of the schools. The matter calls for serious attention. The objective is to study the overall working conditions of elementary school teachers in the valley districts of Manipur. The investigator selected representative sample of 96 schools from different managements on the basis of stratified cluster sampling technique. Working conditions questionnaire were administered to 600 teachers. It was found 23% of the respondents reported that they do not have toilet facilities. It was reported that 42.17% teachers had insufficient numbers of teachers in their respective schools. Majority of the respondents (59%) reported that salaries were not paid in time. . Majority of the elementary teachers did not have computer knowledge (62.67%). It was also found that 32.5% did not teach their concern subject. In terms of using teaching aids (65.33%) and preparing lesson-plan(100%), the responses were high. 75.67% of teachers reported to have cordial relationship among the teachers. Only 37.33% of teachers have computer knowledge and 14.17% respondents used computer in teaching. In the age of technology the use of computer is a must. Majority of the elementary teachers did not have computer knowledge (62.67%).

Le système de santé et de services sociaux est-il en otage, prisonnier de divers corporatismes, ou en crise, prisonnier de ses propres objectifs et formes institutionnels, et incapable de se renouveler autrement qu’en accentuant les traits qui l’ont conduit à ses propres limites ? Conclure que le système est en otage, comme le fait la commission Rochon, découle du recours à l’analyse stratégique, qui permet de rendre compte des jeux d’influence des divers groupes sociaux mais non pas de délimiter l’aire de jeu des acteurs. Or, les grands paramètres du système socio-sanitaire québécois sont : un rapport de consommation providentialiste fondé sur la consommation individuelle et passive, articulé d’une part à une division du travail quasi tayloriste, qui privilégie un mode d’intervention biomédical, et d’autre part à des contrats de travail où les médecins sont des entrepreneurs privés autonomes alors que les salariés sont exclus de toute intervention sur la gestion mais fortement protégés par des clauses rigides de définition de postes et de sécurité d’emploi. Il n’y a pas de solutions à la crise du système hors de la prise en considération simultanée de ces paramètres.

Abstract Corruption has inadvertently been elevated to a state or national policy with all the symptoms of a hemorrhaging system. While any aggressive and purposeful anti-corruption crusade will always generate popular support and acclaim in Nigeria, it is sure to provoke anger, frustration and resistance among the political class with vested interest in the status quo. Periodically, the National Assembly, whose members largely belong to the latter group, is one of the institutions vested with the constitutional responsibility of preventing and exposing corruption, inefficiency and waste in the management of public funds within its legislative competence. This is specifically stipulated in section 88 (2) (b) of the 1999 Constitution (as amended). The study adopts the institutional approach to interrogate the efforts, capacity and political will of the National Assembly to function as the watchdog of public funds via legislations, inquiries or investigations, oversights, appropriations and resolutions. Our treatise includes a general survey and analysis of the Acts passed by the National Assembly establishing anti-corruption agencies such as the Independent Corrupt Practices and other related offences Commission (ICPC) and the Economic and Financial Crimes Commission (EFCC). We shall also do an exposition of some highprofile investigations conducted by the National Assembly over some federal government agencies pursuant to sections 88 and 89 of the constitution. Unfortunately, controversies and revelations arising from these exercises gravitated, in some cases, to narratives of sleaze in the National Assembly. It is also argued that the opaque and jumbo salaries and allowances associated with members of the National legislature significantly detract from any anti-corruption posturing of that institution. We conclude that mere sloganeering and platitudes on the powers of the National Assembly in combating corruption will yield little or no results until operators of the legislative arm of government at the national level understand and perform their critical role as the ‘soul and conscience of good governance’.

Purpose – The purpose of this paper is to explain why corruption is a serious problem in Myanmar and why the anti-corruption measures initiated by its military government are ineffective. Design/methodology/approach – The paper describes Myanmar’s unfavourable policy context and analyses the perceived extent and causes of corruption in Myanmar before evaluating the effectiveness of its anti-corruption measures. Findings – Myanmar’s location in a bad neighbourhood surrounded by corrupt countries, its vulnerability to the natural resource curse and ethnic conflict, as well as more than five decades of ineffective military rule have hindered its anti-corruption efforts. Corruption remains a serious problem in Myanmar because of the military regime’s lack of political will and failure to address these causes: low salaries; red tape; weak rule of law; and cultural factors. The Anti-Corruption Commission (ACC)’s performance during its first two years cannot be assessed because of the lack of information on its budget, personnel and activities. As the ACC is led by two former military generals, it is not perceived to be independent, and has been criticised for focusing on investigating corruption cases and corruption prevention at the expense of corruption education. Originality/value – This paper will be of interest to those policy-makers, scholars and anti-corruption practitioners, who are interested in learning about the causes of rampant corruption in Myanmar and why the anti-corruption measures initiated have failed to curb it.

This study empirically investigated the relationship between human resource accounting and shareholders wealth maximization of selected quoted manufacturing firms in Nigeria from 2000-2016. Time series data was generated from the Annual Reports of the quoted firms. Twenty manufacturing firms were selected from the population of quoted manufacturing firms. Two multiple regression models were specified and estimated with the aid of Software package for social services (SPSS). Return on investment was modeled as the function of capital and revenue expenditure components of human resource accounting. The generated collinearity diagnostics result shows that the Eigen values that correspond to the highest condition index and variable constant are consistent with the rule of thumb. The Durbin Watson test shows absence of auto-correlation. From the expenditure component, we found correlation coefficient of 71.3%, R2 and the Adjusted R2 shows that 50.8% and 36.0%. The explanatory power of the predictor variables shows that all the independent variables have positive but insignificant relationship with return on investment of the manufacturing firms except cost of human resource acquisition. The revenue expenditure proved R2 and the adjusted R2 of 61.0% and 49.3% explained variation on return on investment. The coefficient of the independent variables proved that salaries, wages and bonus have positive relationship with return on investment of the selected manufacturing firms while commission and allowances have positive effect on return on investment. It concludes that human resource accounting has significant relationship with shareholders wealth maximization of the selected manufacturing firms. We recommend that all human capital expenditure should properly be accounted for and the need to investment on human capital of the firms.

The article presents a study of informal labour relations within the industrial enterprises of the Russian Empire based on materials from the Dnieper-Donets region during the period 1870–1917. The analysis is based on narrative writings created by the entrepreneurs and workers as primary sources, supplemented by analytical data collected by the zemstvo and state commissions. The article demonstrates that informal labour relations took various forms such as informal employment, manipulation with the workers’ wages, requiring and performing activates which were not listed in the employment contract, and corruption. The combination of mutual benefits and risks for the main stakeholders determined the system of informal labour relations. The omnipresence of these informal practices was due to the ignorance of both the employees and the employers concerning the relevant legislation. Inefficient state control over labour law also contributed to the expansion of informal institutions. During the last quarter of the nineteenth and early twentieth century, formal practices dislodged some informal variations. It happened due to the modernization of the work ethic on both the workers’ and the industrialists’ side, the strengthening of the regulatory and controlling role of the state, and, most importantly, the organizational changes within the industrial enterprises. The rise of large modern industrial enterprises with a hierarchy of salaried managers demanded a system of new, more formal labour relations between the employers and employees. However, the formalization of labour relations in the industrial enterprises in Russia was not a linear process. Some informal practices proved to be very viable and have survived to-date.

The Civil Service of Pakistan (CSP) is generally regarded as a prestigious occupation offering numerous perks and benefits along with administrative power and high social status. Each year, thousands of applicants compete for a prized job in the civil service and only a fraction eventually makes it.1 Yet in recent years there has been a growing perception that the civil service might be losing its allure for at least three reasons. First, the salary structure of the civil service has not kept pace with the cost of living making it difficult for civil servants to maintain a decent living standard. Second, there has been a growing competition from the private sector which has created a variety of professional jobs in manufacturing and services sectors offering handsome salaries and other fringe benefits. Third, the civil service has faced mounting criticism in recent years for its inefficiency, and for its failure to modernise; and this may have spread a negative image among the potential entrants.2 It is important to note that the Federal Public Service Commission (FPSC) also laments the waning interest of highly qualified students in the civil service. 3 Against this backdrop, a survey was conducted to explore the students’ attitudes towards the civil service of Pakistan.4 This study reports some key findings of that survey. Section 2 provides some stylised facts about participants in the CSS examination based on secondary data. Section 3 spells out the survey methodology and highlights the key characteristics of the respondents. Section 4 examines students’ occupation choice in terms of a comparison between public and private sectors. Section 5 highlights student’s level of awareness about various aspects of the competitive examination while Section 6 explores students’ attitudes towards the civil service.5 Some key findings of the survey are summarised in the concluding section.

Sont entendus comme risques psychosociaux (RPS) les « risques pour la santé mentale, physique et sociale, engendrés par les conditions d’emploi, les facteurs organisationnels et relationnels susceptibles d’interagir avec le fonctionnement mental » . Selon l’article L. 4121-1 du Code du travail, un inventaire des risques auxquels sont exposés les salariés d’une entreprise doit être réalisé et réévalué annuellement en utilisant des indicateurs de suivi définis initialement ; ceci est facilité par des outils d’évaluation standardisés. En milieu hospitalier, différentes commissions sont diligentées pour étudier les RPS par catégories d’employés, notamment celle des praticiens hospitaliers (PH). Il n’existe pas ou peu d’études ciblant particulièrement les RPS des PH, abordés indirectement dans la littérature sur le burn-out. Notre étude avait ainsi pour objectif l’élaboration d’une échelle d’évaluation spécifique des facteurs de RPS des PH. La procédure s’est déroulée de janvier à juillet 2013 en 4 parties :– construction d’après la littérature d’une grille d’items répartis selon les 6 catégories de RPS identifiées , enrichie d’entretiens exploratoires auprès d’une psychologue du travail du CHRU de Lille et d’un médecin du travail du centre hospitalier de Valenciennes (CHV) ;– première phase qualitative de sélection des items selon la méthodologie delphi, avec un groupe de 10 PH de spécialités diverses du CHV ;– seconde phase qualitative de validation de forme de l’outil avec un groupe de 10 PH du centre hospitalier de Denain ;– diffusion aux 500 PH psychiatres de la région via la fédération régionale de recherche en santé mentale pour analyse quantitative inaugurale avec validation interne de l’échelle.Ces premiers résultats ont confirmé l’intérêt d’étudier les RPS des PH, qui constituent bien une réalité professionnelle : 85,72 % des participants de la dernière étape y sont ainsi exposés modérément, avec un surrisque probable pour les jeunes médecins.

Education has always been an important asset and is regarded as a key human development index; as a result various states and governments globally spend a large share of their budget on education sector as part of their strategy to achieve the Millennium Development Goals of education for all. Access to schools has improved rapidly throughout the developing world since 1990, but learning outcomes have lagged behind. Despite the fact that it is desirable to avoid a trade-off between quantity and quality, poorly managed education systems and constant labour disputes have undermined improvement in learning outcomes. The study sought to establish the effects of labour disputes on quality of education in public secondary schools. The objectives of the study are to; examine the causes of labour disputes between Teachers Service Commission and Teachers Union, to investigate the nature of conflicts between TSC and KNUT/KUPPET, to analyse the effect of labour disputes on academic Performance in public secondary schools within Mvita Constituency. The study employed the Bargaining Theory and Conflict Theory. Descriptive research design was used; study population is made up of 10,320 and a sample of 942 Students, Parents, Teachers, TSC and KNUT/KUPPET officials obtained by use of stratified sampling to cater for each classification of respondents. Data were collected through questionnaires, and interview schedules. Descriptive statistics were analysed by use of frequencies, percentages, means and standard deviations with the help of SPSS programme. On the other hand, inferential statistics are in form of both Pearson’s correlation coefficient and multiple regression with the help of Correlation models. The study found that: there are conflicting interests between Teachers Service Commission and Teachers Unions. Major causes of these conflicts are salaries, poor working environment, low motivation for teachers, mishandling of teachers grievances and promotions; disputes affect school performances because at such times teachers stay away from schools and students stay at home. This leads to poor coverage of the syllabus, when schools open the workload is so high that teachers cannot cover everything forcing students to sit for examination without learning some subjects; disputes in schools take various forms such as strikes, confrontations on teacher’s rights, picketing and go-slows. When a solution is not found through collective agreement, teacher’s desert schools which end up closed until the disputes are resolved. Lastly conflicts, disruption of school hours and strikes moderately affect the quality of education. The relationship observed is positively strong although statistically insignificant. This is an open-access article published and distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License of United States unless otherwise stated. Access, citation and distribution of this article is allowed with full recognition of the authors and the source.

AbstractIn the forties of last century, American Protestant missionaries, sent forth by the American Board of Commissioners for Foreign Missions, were working among the Assyrian (Nestorian) Christians in northwestern Iran. Nearly ten years after its beginnings, the 'Nestorian mission' went through a difficult period. Not only had the mission to cope with opposition from Roman Catholic missionaries and the Persian government, but also with internal quarrels about the preferred policy of the mission. The internal conflict concentrated on the employment of Assyrian bishops by the mission. Some of the missionaries were convinced that the earlier cooperation of the bishops with the mission was only to be attributed to the fact that they received salaries, rather than out of conviction. Even more, the mission's employment of the bishops could be understood as its approval of the episcopal organisation and various customs of the Assyrian Church. For some of the missionaries, these consequences were hard to accept. Their opponents within the mission greatly valued the positive aspects of the employment of the bishops: it provided the missionaries with good opportunities to preach among the Assyrians, at the same time showing the Assyrians that the Protestants' main aim was not to subvert their customs but to stimulate a revival within the Assyrian Church. In this article, I have argued that it were these opportunities for preaching among the Assyrians which constituted the main reason for Rufus Anderson to support the latter party, even if some aspects of their policy were not in line with the general policy of the American Board of that time. As to the reasons for the Assyrian bishops to work with the American missionaries, I assume that both 'spiritual' and 'material' aspects were involved; the main reason, however, not being the bishops' attraction to the Protestant faith as such, but to the process of modernization and emancipation which the Protestant mission was thought to represent.

ABSTRACTObjective: to investigate the prevalence of overweight and obesity in teachers of a university of Fortaleza. Method: this is about a cross-sectional study with 67 teachers of both sexes. Data collection occurred in the second half of 2009 through a formulary containing anthropometric measures. The statistical analyses were presented in tables. The project has been approved by the committee of ethics of the university referred by the protocol number 006/09, attending the resolution 196/96 of the National Commission on Ethics in Research. Results: among 67 respondents, the prevalence of obesity was 33% and overweight was present in 14.5%. Regarding the association between overweight/obesity and socio demographic variables, both were present in larger proportions in male (53.8%), individuals aged between 36 and 45 years (52.2%) and having incomes between 5 and 6 minimum wages (60%). Conclusion: The encouragement of healthy eating habits, as well as the regular practice of physical activities, is an important strategy to prevent diseases associated with obesity, especially diabetes mellitus and hypertension. Descriptors: Obesity; Overweight; Teachers.RESUMO Objetivo: estimar a prevalência de sobrepeso e obesidade entre docentes de uma instituição de ensino superior de Fortaleza. Método: estudo transversal, realizado com 67 docentes de ambos os sexos. Os dados foram coletados no segundo semestre de 2009, por meio de um formulário com dados de avaliação antropométrica. Posteriormente, foram analisados estatisticamente e apresentados em tabelas. O projeto foi encaminhado ao Comitê de Ética em Pesquisa da Faculdade Integrada do Ceará e aprovado através do protocolo Nº 006/09, atendendo à Resolução 196/96 da Comissão Nacional de Ética em Pesquisa. Resultados: a obesidade foi identificada em 33% da amostra e o sobrepeso em 14,5% dos professores. Com relação à associação entre o excesso de peso e as variáveis sociodemográficas, o sobrepeso e a obesidade estiveram presentes em maiores proporções no sexo masculino (53,8%), nos indivíduos com a faixa etária entre 36 e 45 anos (52,2%) e naqueles com renda entre 5 e 6 salários mínimos (60%). Conclusão: o incentivo aos hábitos alimentares saudáveis, assim como, a prática regular de atividades físicas são estratégias importantes para a prevenção das doenças que podem ser desencadeadas pela obesidade, sobretudo o diabetes mellitus e a hipertensão arterial. Descritores: obesidade; sobrepeso; docentes.RESUMENObjetivo: Estimar la prevalencia del sobrepeso y de la obesidad entre los maestros de una universidad de Fortaleza. Método: Estudio transversal realizado con 67 maestros de ambos sexos. Los datos fueron recogidos en la segunda mitad de 2009, a través de un formulario que contenía datos de evaluación antropométrica. Estos datos fueron estadísticamente analizados y presentados en tablas. El proyecto fue aprobado por la Comisión de Ética de la facultad según el protocolo 006/09, de acuerdo con la resolución 196/96 de la Comisión Nacional de Ética de la Investigación. Resultados: La prevalencia de obesidad fue de 33% y el sobrepeso estuvo presente en 14,5% de los docentes. Con respecto a la asociación entre sobrepeso/obesidad y variables socio demográficas, ambos estuvieron presentes en una proporción mayor en los hombres (53,8%), personas con edad entre 36 y 45 años (52,2%) y docentes con ingresos entre 5 y 6 salarios mínimos (60%). Conclusión: el fomento de hábitos alimentarios saludables, así como la práctica regular de actividades físicas es una estrategia importante para la prevención de las enfermedades que son desencadenadas por la obesidad, especialmente la diabetes mellitus y la hipertensión. Descriptores: obesidad; sobrepeso; profesores.

CME/CNE Information Activity Available Online: To access the article, post-test, and evaluation online, go to http://www.cmscscholar.org. Target Audience: The target audience for this activity is physicians, physician assistants, nursing professionals, and other health-care providers involved in the management of patients with multiple sclerosis (MS). Learning Objectives: Apply new information about MS to a comprehensive individualized treatment plan for patients with MS Integrate the team approach into long-term planning in order to optimize rehabilitation care of patients with MS Accreditation Statement: This activity has been planned and implemented in accordance with the accreditation requirements and policies of the Accreditation Council for Continuing Medical Education (ACCME) through the joint providership of the Consortium of Multiple Sclerosis Centers (CMSC), Nurse Practitioner Alternatives (NPA), and Delaware Media Group. The CMSC is accredited by the ACCME to provide continuing medical education for physicians. The CMSC designates this journal-based CME activity for a maximum of 1.0 AMA PRA Category 1 Credit(s)™. Physicians should claim only the credit commensurate with the extent of their participation in the activity. Nurse Practitioner Alternatives (NPA) is accredited as a provider of continuing nursing education by the American Nurses Credentialing Center's Commission on Accreditation. NPA designates this enduring material for 1.0 Continuing Nursing Education credit. Laurie Scudder, DNP, NP, has served as Nurse Planner for this activity. She has disclosed no relevant financial relationships. Disclosures: Francois Bethoux, MD, Editor in Chief of the International Journal of MS Care (IJMSC), has served as Physician Planner for this activity. He has received royalties from Springer Publishing and has received intellectual property rights from Biogen. Laurie Scudder, DNP, NP, has served as Nurse Planner for this activity. She has disclosed no relevant financial relationships. Scott D. Newsome, DO, MSCS (author), has served on scientific advisory boards for Biogen, Genentech, Novartis, and Genzyme, and has performed contracted research (institution received funds) for Biogen, Genentech, and Novartis. Philip J. Aliotta, MD, MSHA, CHCQM, FACS (author), has served on speakers' bureaus for Astellas Pharma, Actavis, Augmenix, and Allergan and has performed contracted research for Allergan. Jacquelyn Bainbridge, PharmD (author), has disclosed no relevant financial relationships. Susan E. Bennett, PT, DPT, EdD, NCS, MSCS (author), has served on speakers' bureaus for Acorda Therapeutics, Biogen, and Medtronic; has received consulting fees from and performed contracted research for Acorda Therapeutics; and is chair of the Clinical Events Committee at Innovative Technologies. Gary Cutter, PhD (author), has participated on Data and Safety Monitoring Committees for AMO Pharma, Apotek, Gilead Pharmaceuticals, Horizon Pharmaceuticals, Modigenetech/Prolor, Merck, Merck/Pfizer, Opko Biologics, Neuren, Sanofi-Aventis, Reata Pharmaceuticals, Receptos/Celgene, Teva Pharmaceuticals, NHLBI (Protocol Review Committee), and NICHD (OPRU Oversight Committee); has received consulting fees from and/or served on speakers' bureaus and scientific advisory boards for Cerespir, Genzyme, Genentech, Innate Therapeutics, Janssen Pharmaceuticals, Klein-Buendel Incorporated, MedImmune, Medday, Nivalis, Novartis, Opexa Therapeutics, Roche, Savara, Somahlution, Teva Pharmaceuticals, Transparency Life Sciences, and TG Therapeutics; and is President of Pythagoras, Inc., a private consulting company located in Birmingham, AL. Kaylan Fenton, CRNP, APNP, MSCN (author), has disclosed no relevant financial relationships. Fred Lublin, MD (author), has received consulting fees/fees for non-CME/CE activities from Bayer HealthCare Pharmaceuticals, Biogen, EMD Serono, Novartis, Teva Neuroscience, Actelion, Sanofi/Genzyme, Acorda, Questcor/Mallinckrodt, Roche/Genentech, MedImmune, Osmotica, Xenoport, Receptos/Celgene, Forward Pharma, Akros, TG Therapeutics, AbbVie, Toyama, Amgen, Medday, Atara Biotherapeutics, Polypharma, Pfizer, Johnson & Johnson, Revalesio, Coronado Bioscience, and Bristol-Myers Squibb; has served on speakers' bureaus for Genentech/Roche and Genzyme/Sanofi; has performed contracted research for Acorda, Biogen, Novartis, Teva Neuroscience, Genzyme, Xenoport, and Receptos; is the co–chief editor of Multiple Sclerosis and Related Disorders; and has an ownership interest in Cognition Pharmaceuticals. Dorothy Northrop, MSW, ACSW (author), has disclosed no relevant financial relationships. David Rintell, EdD (author), has received consulting fees from Novartis and has served as a patient education speaker for Teva Neuroscience. He started as a salaried employee of Sanofi Genzyme in November 2015. Dr. Rintell's work on this project was completed before he became a salaried employee of Sanofi Genzyme. Bryan D. Walker, MHS, PA-C (author), has served on scientific advisory boards for EMD Serono and Sanofi Genzyme and owns stock in Biogen. Megan Weigel, DNP, ARNP-C, MSCN (author), has received consulting fees from Mallinckrodt, Genzyme, and Genentech, and has served on speakers' bureaus for Bayer Corp, Acorda Therapeutics, Teva Neuroscience, Biogen, Mallinckrodt, Genzyme, Novartis, and Pfizer. Kathleen Zackowski, PhD, OTR, MSCS (author), has performed contracted research for Acorda Therapeutics. David E. Jones, MD (author), has received consulting fees from Biogen and Novartis, and has performed contracted research for Biogen. One anonymous peer reviewer for the IJMSC has performed contracted research (institution received funds) for Novartis, Chugai, and Biogen. Another reviewer has received consulting fees and served on speakers' bureaus for Biogen, Sanofi Genzyme, Genentech, EMD Serono, and Novartis. The third reviewer has disclosed no relevant financial relationships. Lori Saslow, MS (medical writer), has disclosed no relevant financial relationships. The staff at the IJMSC, CMSC, NPA, and Delaware Media Group who are in a position to influence content have disclosed no relevant financial relationships. Note: Disclosures listed for authors are those applicable at the time of their work on this project and within 12 months previously. Financial relationships for some authors may have changed in the interval between the time of their work on this project and publication of the article. Funding/Support: Funding for the Framework of Care consensus conference was provided by the Consortium of Multiple Sclerosis Centers, Mallinckrodt Pharmaceuticals, and Mylan Pharmaceuticals. Method of Participation: Release Date: December 1, 2016 Valid for Credit Through: December 1, 2017 In order to receive CME/CNE credit, participants must:Review the CME/CNE information, including learning objectives and author disclosures.Study the educational content.Complete the post-test and evaluation, which are available at http://www.cmscscholar.org. Statements of Credit are awarded upon successful completion of the post-test with a passing score of >70% and the evaluation. There is no fee to participate in this activity. Disclosure of Unlabeled Use: This CME/CNE activity may contain discussion of published and/or investigational uses of agents that are not approved by the FDA. CMSC, NPA, and Delaware Media Group do not recommend the use of any agent outside of the labeled indications. The opinions expressed in the educational activity are those of the faculty and do not necessarily represent the views of CMSC, NPA, or Delaware Media Group. Disclaimer: Participants have an implied responsibility to use the newly acquired information to enhance patient outcomes and their own professional development. The information presented in this activity is not meant to serve as a guideline for patient management. Any medications, diagnostic procedures, or treatments discussed in this publication should not be used by clinicians or other health-care professionals without first evaluating their patients' conditions, considering possible contraindications or risks, reviewing any applicable manufacturer's product information, and comparing any therapeutic approach with the recommendations of other authorities.

CME/CNE Information Activity Available Online: To access the article, post-test, and evaluation online, go to http://www.cmscscholar.org. Target Audience: The target audience for this activity is physicians, physician assistants, nursing professionals, and other health-care providers involved in the management of patients with multiple sclerosis (MS). Learning Objectives: Apply new information about MS to a comprehensive individualized treatment plan for patients with MS Adjust rehabilitative interventions to accommodate for fluctuating or ongoing MS symptoms Accreditation Statement: This activity has been planned and implemented in accordance with the accreditation requirements and policies of the Accreditation Council for Continuing Medical Education (ACCME) through the joint providership of the Consortium of Multiple Sclerosis Centers (CMSC), Nurse Practitioner Alternatives (NPA), and Delaware Media Group. The CMSC is accredited by the ACCME to provide continuing medical education for physicians. The CMSC designates this journal-based CME activity for a maximum of 1.0 AMA PRA Category 1 Credit(s)™. Physicians should claim only the credit commensurate with the extent of their participation in the activity. Nurse Practitioner Alternatives (NPA) is accredited as a provider of continuing nursing education by the American Nurses Credentialing Center's Commission on Accreditation. NPA designates this enduring material for 1.0 Continuing Nursing Education credit. Laurie Scudder, DNP, NP, has served as Nurse Planner for this activity. She has disclosed no relevant financial relationships. Disclosures: Francois Bethoux, MD, Editor in Chief of the International Journal of MS Care (IJMSC), has served as Physician Planner for this activity. He has received royalties from Springer Publishing; has received intellectual property rights from Biogen; has received consulting fees from Acorda Therapeutics, Ipsen, and Merz Pharma; and has performed contracted research for Acorda Therapeutics. Laurie Scudder, DNP, NP, has served as Nurse Planner for this activity. She has disclosed no relevant financial relationships. Scott D. Newsome, DO, MSCS (author), has served on scientific advisory boards for Biogen, Genentech, Novartis, and Genzyme and has performed contracted research (institution received funds) for Biogen, Genentech, and Novartis. Philip J. Aliotta, MD, MSHA, CHCQM, FACS (author), has served on speakers' bureaus for Astellas Pharma, Actavis, Augmenix, and Allergan and has performed contracted research for Allergan. Jacquelyn Bainbridge, PharmD (author), has disclosed no relevant financial relationships. Susan E. Bennett, PT, DPT, EdD, NCS, MSCS (author), has served on speakers' bureaus for Acorda Therapeutics, Biogen, and Medtronic; has received consulting fees from and performed contracted research for Acorda Therapeutics; and is chair of the Clinical Events Committee at Innovative Technologies. Gary Cutter, PhD (author), has participated on Data and Safety Monitoring Committees for AMO Pharma, Apotek, Gilead Pharmaceuticals, Horizon Pharmaceuticals, Modigenetech/Prolor, Merck, Merck/Pfizer, Opko Biologics, Neuren, Sanofi-Aventis, Reata Pharmaceuticals, Receptos/Celgene, Teva Pharmaceuticals, NHLBI (Protocol Review Committee), and NICHD (OPRU Oversight Committee); has received consulting fees from and/or served on speakers' bureaus and scientific advisory boards for Cerespir, Genzyme, Genentech, Innate Therapeutics, Janssen Pharmaceuticals, Klein-Buendel Incorporated, MedImmune, Medday, Nivalis, Novartis, Opexa Therapeutics, Roche, Savara, Somahlution, Teva Pharmaceuticals, Transparency Life Sciences, and TG Therapeutics; and is President of Pythagoras, Inc., a private consulting company located in Birmingham, AL. Kaylan Fenton, CRNP, APNP, MSCN (author), has disclosed no relevant financial relationships. Fred Lublin, MD (author), has received consulting fees/fees for non-CME/CE activities from Bayer HealthCare Pharmaceuticals, Biogen, EMD Serono, Novartis, Teva Neuroscience, Actelion, Sanofi/Genzyme, Acorda, Questcor/Mallinckrodt, Roche/Genentech, MedImmune, Osmotica, Xenoport, Receptos/Celgene, Forward Pharma, Akros, TG Therapeutics, AbbVie, Toyama, Amgen, Medday, Atara Biotherapeutics, Polypharma, Pfizer, Johnson & Johnson, Revalesio, Coronado Bioscience, and Bristol-Myers Squibb; has served on speakers' bureaus for Genentech/Roche and Genzyme/Sanofi; has performed contracted research for Acorda, Biogen, Novartis, Teva Neuroscience, Genzyme, Xenoport, and Receptos; is the co–chief editor of Multiple Sclerosis and Related Disorders; and has an ownership interest in Cognition Pharmaceuticals. Dorothy Northrop, MSW, ACSW (author), has disclosed no relevant financial relationships. David Rintell, EdD (author), has received consulting fees from Novartis and has served as a patient education speaker for Teva Neuroscience. He started as a salaried employee of Sanofi Genzyme in November 2015. Dr. Rintell's work on this project was completed before he became a salaried employee of Sanofi Genzyme. Bryan D. Walker, MHS, PA-C (author), has served on scientific advisory boards for EMD Serono and Sanofi Genzyme and owns stock in Biogen. Megan Weigel, DNP, ARNP-C, MSCN (author), has received consulting fees from Mallinckrodt, Genzyme, and Genentech, and has served on speakers' bureaus for Bayer Corp, Acorda Therapeutics, Teva Neuroscience, Biogen, Mallinckrodt, Genzyme, Novartis, and Pfizer. Kathleen Zackowski, PhD, OTR, MSCS (author), has performed contracted research for Acorda Therapeutics. David E. Jones, MD (author), has received consulting fees from Biogen, Novartis, and Genzyme and has performed contracted research for Biogen (institution received funds). One anonymous peer reviewer for the IJMSC has performed contracted research (institution received funds) for Novartis, Chugai, and Biogen. Another reviewer has received consulting fees and served on speakers' bureaus for Biogen, Sanofi Genzyme, Genentech, EMD Serono, and Novartis. The third reviewer has disclosed no relevant financial relationships. Lori Saslow, MS (medical writer), has disclosed no relevant financial relationships. The staff at the IJMSC, CMSC, NPA, and Delaware Media Group who are in a position to influence content have disclosed no relevant financial relationships. Note: Disclosures listed for authors are those applicable at the time of their work on this project and within 12 months previously. Financial relationships for some authors may have changed in the interval between the time of their work on this project and publication of the article. Funding/Support: Funding for the Framework of Care consensus conference was provided by the Consortium of Multiple Sclerosis Centers, Mallinckrodt Pharmaceuticals, and Mylan Pharmaceuticals. Method of Participation: Release Date: February 1, 2017 Valid for Credit Through: February 1, 2018 In order to receive CME/CNE credit, participants must:Review the CME/CNE information, including learning objectives and author disclosures.Study the educational content.Complete the post-test and evaluation, which are available at http://www.cmscscholar.org. Statements of Credit are awarded upon successful completion of the post-test with a passing score of >70% and the evaluation. There is no fee to participate in this activity. Disclosure of Unlabeled Use: This CME/CNE activity may contain discussion of published and/or investigational uses of agents that are not approved by the FDA. CMSC, NPA, and Delaware Media Group do not recommend the use of any agent outside of the labeled indications. The opinions expressed in the educational activity are those of the faculty and do not necessarily represent the views of CMSC, NPA, or Delaware Media Group. Disclaimer: Participants have an implied responsibility to use the newly acquired information to enhance patient outcomes and their own professional development. The information presented in this activity is not meant to serve as a guideline for patient management. Any medications, diagnostic procedures, or treatments discussed in this publication should not be used by clinicians or other health-care professionals without first evaluating their patients' conditions, considering possible contraindications or risks, reviewing any applicable manufacturer's product information, and comparing any therapeutic approach with the recommendations of other authorities.

Le Bill 79 modifiant la Loi (québécoise) des accidents du travail a été sanctionné le 12 août 1967 et est entré en vigueur le même jour, mais plusieurs dispositions essentielles de la nouvelle loi ne prennent effet qu'à compter du 1er septembre 1967. Les changements principaux apportés par ce Bill concernent l'amélioration des prestations versées aux accidentés et à leurs survivants; ceci non seulement pour les accidents qui surviendront à compter du 1er septembre 1967, mais aussi celles versées présentement pour les accidents antérieurs à cette date. Mentionnons, cependant, que pour les accidents survenus à compter du 1er septembre 1967 la limite du salaire annuel compensable est haussée à $6,000, cette limite n'étant avant cette date que de $5,000 et cela à partir du 1er janvier 1960 ($4,000 à partir du 1er janvier 1955, $3,000 à partir du 1er février 1952, $2,500 à partir du 1er juillet 1947 et $2,000 depuis 1931 — l'année d'entrée en vigueur de la Loi des accidents du travail). Pour saisir l'importance de la modification du plafond des salaires compensables de $5,000 à $6,000, on peut mentionner qu'en 1966 presque 40% des accidentés ayant droit à une prestation pécuniaire ont eu un salaire dépassant la limite de $5,000, et dans quelques classes de risque le pourcentage en question dépasse 75% (par exemple: aciéries, etc.). Pour les accidentés d'avant le 1er septembre 1967 le salaire compensable reste le même que lors de l'accident (« gains moyens pendant les douze mois précédant l'accident si son emploi a duré au moins douze mois, ou de ses gains moyens au cours de toute autre période moindre pendant laquelle il a été au service de son employeur »),avec les limites alors en vigueur, même si le salaire effectif de l'accidenté (calculé de la manière précitée) dépassait la limite en question. Mais déjà lors de la revalorisation des rentes effectuée en 1964 (avec effet du 1er octobre 1964) on a tenu compte, dans une certaine mesure, des modifications successives du plafond et les pourcentages ajoutés aux montants des rentes des accidentés d'antan sont basées justement sur l'échelle de ces plafonds et leurs relations. Toutefois, dans l’intention de vouloir couvrir la capitalisation des majorations dues à la revalorisation par le fonds disponible, on s'est vu obligé de n'accorder que 40% de l'augmentation; ainsi, par exemple, pour les accidents des années 1931-1947, quand la limite des salaires compensables était de $2,000 par année, la revalorisation accordée en 1964 était de 60%, tandis que le plafond a augmenté de 150%, à savoir de $2,000 à $5,000; de la même façon, les rentes pour les accidents survenus entre le 30 juin 1947 et le 1er février 1952 ont été augmentées de 40% et celles pour les accidents survenus entre le 31 janvier 1952 et le 1er janvier 1955 de 27% et celles des années 1955-1959 de 10%. La revalorisation prévue présentement, par le Bill 79, est basée sur d'autres principes que celle effectuée en 1964. En premier lieu, il est à noter que lors de la revalorisation en 1964 on n'a pas tenu compte, du moins explicitement, du fait que les rentes des bénéficiaires dont les accidents datent d'avant 1956 sont calculées d'après un taux inférieur à 75% présentement (à partir du 1er janvier 1956) applicable pour l'incapacité permanente totale (et des taux proportionnels en cas d'incapacité permanente partielle), à savoir selon un taux de 66 2/3% pour les accidents survenus de 1931 au 31 janvier 1952 et selon le taux de 70% du 1er février 1952 au 31 décembre 1955. On peut toutefois signaler que les montants des rentes revalorisées en 1964 selon les pourcentages consignés à l'art. 38 de la loi (donc de 40% à 10% selon l'année de l'accident) sont, dans tous les cas, supérieurs aux montants théoriques provenant d'un ajustement hypothétique selon le taux de 75%. En passant, il est à mentionner que dans les autres provinces canadiennes le seul ajustement effectué à date, c'est de recalculer les rentes en les basant sur le taux de 75%. * La revalorisation prévue par le Bill 79 tient compte de trois facteurs. En premier lieu, la majoration de la rente ne part pas du montant initial de la rente, mais de celui augmenté par la revalorisation de 1964. Le deuxième facteur amène toutes les rentes au taux de 75%, expliqué plus haut. Le troisième facteur tient compte du changement de l'indice du coût de la vie entre la date de l'octroi de la rente (date de l'accident) et l'année 1966, avec correction que la rente ainsi ajustée, d'après le coût de la vie, ne soit pas inférieure à celle d'après le principe du taux de 75%. Voici donc la table des majorations prévue par le Bill 79 (annexe A), applicable aux rentes payables le 30 septembre 1967, donc déjà augmentées, le cas échéant d'après la revalorisation de 1964. ANNEXE "A" A LA LOI Année de l'accident Taux de majoration 1931 -1939 40 % 1940 34 % 1941 26 % 1942 21 % 1943 19 % 1944 18 % 1945 7 % 1946 14 % 1947 -1951 12.5 % 1952 -1954 7.14 % 1955 10 % 1956 9 % 1957 5 % 1958 2.2 % 1959 1.1 % 1960 10 % 1961 9 % 1962 8 % 1963 6 % 1964 4 % 1965 2 % Cette échelle des majorations selon l'année de l'accident nécessite, peut-être, quelques explications par des exemples suivants: a) Les rentes provenant des accidents survenus après le 1er janvier 1960, n'étaient pas revalorisées en 1964. D'après l'échelle maintenant adoptée, elles seront majorées selon un taux de 2% par année écoulée depuis l'année de l'accident jusqu'à 1966. b) Les rentes provenant des accidents de la période 1955-1959 ont été revalorisées en 1964 de 10%; pour tenir compte de l'indice du coût de la vie, l'échelle prévoit des augmentations allant de 1.1% à 10% selon l'année de l'accident. c) Les rentes provenant des accidents de la période 1952-1954 ont été revalorisées en 1964 de 27%; après la revalorisation d'un tel pourcentage, les rentes sont déjà plus élevées que d'après l'indice du coût de la vie; l'échelle du Bill prévoit donc pour ces rentes un ajustement de 70% à 75%, c'est-à-dire une majoration de 7.14%. d) Les rentes provenant des accidents de la période 1948-1951 ont été revalorisées en 1964 de 40%; maintenant, d'après le Bill 79, elles sont majorées de 12.5% pour tenir compte de la relation de 75% à 66 2/3%. e) La même chose s'applique aux rentes provenant de la première moitié de l'année 1947, revalorisées en 1964 de 60%. f) Pour les rentes provenant des accidents d'avant le 1er janvier 1947, l'échelle du Bill 79 prévoit une majoration selon l'indice du coût de la vie, car un ajustement de 66 2/3% à 75% serait inférieur. En plus de la revalorisation des rentes aux accidentés, tel que décrit plus haut, le Bill 79 prévoit une majoration substantielle des rentes aux survivants; ces rentes sont, en principe, indépendantes du salaire compensable de l'ouvrier — victime d'un accident. D'après le Bill 79 les rentes mensuelles versées aux veuves (ou veufs invalides) seront portées de $75 à $100, donc une majoration de 33 1/3%. Les rentes pour les enfants seront portées de $25 à $35 par enfant, donc une majoration de 40%, et les rentes aux orphelins de père et de mère de $35 à $55. Mentionnons, en passant, que lorsque de la revalorisation en 1964 des rentes aux accidentés, les montants des rentes aux survivants n'ont pas été modifiés; la rente de veuve au montant de $75 existe depuis le 1er janvier 1960 (antérieurement à cette date elle était de $40 de 1931 à 1947 et de $45 durant la période 1947-1954). De même les rentes pour les enfants au montant de $25 et $35 aux orphelins existent depuis le 1er janvier 1960 (antérieurement elles étaient de $10 resp. $15 durant la période 1931-1947 et de $20 resp. $30 durant la période 1947-54). Il est à remarquer que dans tous les cas le montant des rentes était fixé selon la date du paiement (de l'échéance) quelle que soit la date de l'accident. La loi prévoit à l'art. 34, par. 10 qu'en principe, le total des rentes mensuelles payées au décès d'un ouvrier, ne peut excéder 75% de son salaire compensable et, le cas échéant, les rentes sont réduites proportionnellement. Cependant la rente mensuelle minimum payable à une veuve (ou un veuf invalide) avec un seul enfant est fixée d'après le Bill 79 à $135 en prévoyant ainsi une augmentation de la situation précédente de $35; pour une veuve avec deux enfants la rente est portée de $125 à $170 (une augmentation de $45) et pour une veuve avec plus de deux enfants de $150 à $205 (une augmentation de $55). S'il y a plus que deux enfants admissibles à ces rentes (donc âgés de moins de 18 ans ou aux études ou invalides) le montant à la veuve (y compris pour les enfants) peut excéder le dit montant de $205 par mois lorsque le salaire mensuel de la victime dépasse $273.33 (car 75% de $274 est de $205.50). Le Bill 79 en majorant les rentes en cours payables aux survivants des victimes des accidents survenus avant le 1er septembre 1967, prévoit une augmentation identique aux rentes qui seront accordées aux survivants des victimes des accidents survenus à compter du 1er septembre 1967. En outre, le Bill stipule que l'allocation spéciale payable à la veuve (ou à la mère adoptive) en plus des dépenses encourues pour les funérailles de l'ouvrier, devient $500 au lieu de $300. Une autre amélioration des prestations provient du fait que dorénavant les rentes accordées dans le cas d'incapacité permanente (totale ou partielle) seront versées jusqu'à la fin du mois durant lequel décède un tel rentier. D'après le texte précédent l'ouvrier n'a droit à sa rente que « sa vie durant »; ainsi les rentes exigibles pour le mois dans lequel a eu lieu le décès n'étaient payables (à la succession) que proportionnellement selon le nombre de jours qu'il a vécus (il est à mentionner à cette occasion que la loi parle toujours de la « rente hebdomadaire » quoique ces rentes sont versées en termes mensuels). La modification à ce propos est d'ailleurs conforme aux principes du Régime de rentes où on stipule que « le paiement d'une prestation est dû au début du mois, mais il est versé à la fin de chaque mois pour le mois écoulé ». En parlant des rentes aux victimes des accidents, il peut être intéressant de signaler que la très grande partie de ces rentes sont: payées pour l'incapacité partielle; ainsi selon l'état au 31 décembre 1966 le nombre des rentiers dont l'incapacité ne dépasse pas 20% est d'environ 63% du total et même la proportion de ceux avec une incapacité ne dépassant pas 50% est de 91%. Le degré moyen d'incapacité s'élevait à 24.4%. Parmi d'autres modifications apportées par le Bill 79, on peut mentionner l'article qui couvre le cas d'aggravation d'un mal d'un accidenté du travail. L'amendement prévoit que dans de tel cas la compensation pour l'incapacité temporaire ou permanente sera basée sur le salaire de l'ouvrier au moment de l'aggravation (rechute, etc.) si celle-ci survient plus que trois (3) ans après cet accident, bien entendu lorsque ce salaire est plus élevé que ceux qui ont servi de base pour établir la compensation antérieure. Dans le passé ce délai était de 5 ans. Une autre modification, inspirée celle-ci par la Loi sur le Régime de rentes, prévoit que la CAT peut déclarer morte une personne disparue à la suite d'un accident survenu par le fait ou à l'occasion du travail, dans les circonstances qui font présumer son décès et reconnaître, la date de l'accident (ou la disparition) comme date de son décès, et par le fait même, de verser aux survivants les prestations requises. Une disposition spéciale du Bill 79 concerne le cas de pneumoconiose (silicose et amiantose); d'après la nouvelle teneur de l'article en question la CAT peut accepter une réclamation à cette fin, aussi si la pneumoconiose « est accompagnée d'une autre complication »; dans le passé il existait justement la restriction que la pneumoconiose ne soit « accompagnée d'aucune complication » (art. 108 de la Loi) pour avoir droit à une compensation. Enfin un article du Bill 79 donne droit aux compensations à toute personne qui serait blessée ou tuée alors qu'elle accompagne un inspecteur des mines, en vertu de la Loi des mines, même si c'est un travail d'occasion ou étranger à l'industrie de l'employeur, lesquels cas, règle générale, ne donnent droit aux compensations. De la revalorisation des rentes en cours vont profiter en 1967 environ 15 mille bénéficiaires (soit accidentés ou atteints de maladie professionnelle) et l'augmentation des rentes atteindra $62,500 par mois ou $750,000 par année; cela fait en moyenne environ 10% des montants versés avant la revalorisation. En ce qui concerne les rentes aux veuves leur nombre est d'environ 2,300, tandis que le nombre d'enfants admissibles atteint environ 3,800 (y compris les orphelins de père et de mère, ainsi que les étudiants au dessus de 18 ans et les enfants-invalides). L'article 5 du Bill 79 prévoit que l'obligation de payer l'augmentation des rentes aux accidentés découlant de la revalorisation incombe au fond d'accident ou à l'employeur de la même manière que celle de la rente de base; une disposition semblable se trouvait dans l'amendement de la Loi lors de la revalorisation en 1964. Par contre le Bill 79 ne dit pas explicitement à qui incombe l'obligation de payer l'augmentation des rentes aux survivants décrétée par ce Bill. On peut toutefois déduire de l'art. 3 de la Loi que l'employeur dont l'industrie est mentionnée dans la cédule II (et qui par le fait même ne contribue pas au fond d'accident) est personnellement tenu de payer la compensation y compris la modification accordée par le Bill. D'autre part, toujours d'après le même article, l'employeur dont l'industrie est mentionnée à la cédule I, n'est pas responsable de payer la compensation, étant tenu de contribuer au fond d'accident de la Commission. La réforme des prestations aux survivants (des rentes et de l'allocation spéciale) causées par les accidents mortels, survenus après le 31 août 1967 aura comme conséquence l'augmentation des dépenses de la Commission et, par ricochet, amènera une faible majoration des taux de contributions. On estime que de ce fait le taux futur de contribution devra subir une majoration moyenne de moins de 4% du taux actuel; la majoration ne sera pourtant uniforme dans toutes les classes d'industries ou de risque; elle dépendra, en premier lieu, de la fréquence des accidents mortels qui est très différente selon la classe. Par contre, la revalorisation des rentes aux accidentés et l'ajustement de celles aux survivants (veuve, enfants)en cours en septembre 1967, c'est-à-dire causées par les accidents antérieurs soulève un problème particulier. Lors de la revalorisation des rentes en 1964, la Commission pouvait se prévaloir d'un excédent qui se trouvait (implicitement) dans son fond d'accident, pour former la capitalisation des augmentations des rentes provenant de la dite revalorisation. Contrairement à la position de 1964, la situation financière de la CAT en 1967 n'accuse pas de tel excédent (ni explicitement, ni implicitement) pour former la capitalisation des majorations décrétées par le Bill 79. D'après une déclaration du ministre du Travail en Chambre, les majorations en question exigeraient une capitalisation d'environ $21,5 millions. Il serait impossible (et même illogique) de prélever des employeurs une telle somme d'un seul coup. La Commission pourra donc se prévaloir, paraît-il, des dispositions de l'art. 32 de la Loi qui prévoit que « la Commission peut, de la manière et à telle époque ou à telles époques qu'elle croit le plus équitable et le plus en harmonie avec les principes généraux et les dispositions de la présente loi, prélever des employeurs qui ont exploité dans le passé, qui exploitent actuellement ou qui exploiteront à l'avenir une des industries visées par la présente loi, les sommes additionnelles résultant de l'augmentation des compensations payables en vertu des dispositions de la présente loi ». En vertu de cet article (qui est rédigé quasi « sur mesure » de notre problème) il est donc loisible à la Commission de répartir le montant nécessaire sur une longue période, par exemple 25 ans, en prélevant annuellement à titre de sommes additionnelles (sans nécessairement les identifier comme telles) aux contributions régulières; une telle répartition sur une période de 25 ans exigerait environ 6.4% du montant de la capitalisation nécessaire de $21,5 millions, donc environ $1,400,000 par année; ce montant tient compte d'intérêt à raison de 4% composé annuellement, c'est-à-dire le même que le taux d'escompte appliqué pour évaluer la valeur présente des augmentations accordées. Dans l'hypothèse que les contributions annuelles régulières dépasseront $50 millions, la cotisation additionnelle serait d'ordre de 3% et possible moins, si on envisage que la hausse du plafond des salaires compensables de $5,000 à $6,000 et l'assujettissement projeté de nouveaux groupes des travailleurs augmentera sensiblement le volume global des contributions régulières. D'après le plan quinquennal préparé par la Commission et annoncé par le ministre du Travail dans la Gazette du Travail du Québec (juillet 1967) on peut s'attendre que le nombre des salariés couverts par la Loi augmentera dans 5 ans de 50%, en passant de un million en 1966 à un million et demi en 1972, ceci selon les données disponibles actuellement concernant les nouvelles entreprises qui deviendront progressivement assujetties à la Loi. Lors de la discussion du Bill 79 à l'Assemblée législative on a soulevé la question du rajustement ou de l'adaptation automatique au coût de la vie des prestations de la Commission aux accidentés (et à leurs survivants), tout comme cela est prévu pour les prestations du Régime de rentes (au Québec et dans les autres provinces canadiennes) et aussi pour les pensions (fédérales) de la sécurité de la vieillesse. Selon l'explication donnée en Chambre par le ministre du Travail, le gouvernement a envisagé d'une manière objective la question de la revalorisation automatique future des rentes de la CAT, mais le gouvernement n'a pas voulu cette année, selon l'expression du ministre, en faire une disposition particulière dans la loi, bien qu'on y avait songé; et cela surtout, d'après le ministre, à cause du coût supplémentaire pour les employeurs (lesquels, comme on sait, sont les seuls qui contribuent à la CAT), lequel serait occasionné par un tel ajustement automatique. Le ministre a ajouté que le gouvernement est bien conscient du problème et qu'il ne l'a pas abandonné. Il faut donc comprendre qu'il sera étudié plus tard, peut-être, avec l'ajustement automatique d'autres prestations payables par le gouvernement.1 A ce propos, il est à signaler qu'à date, à notre connaissance, il y a une seule province au Canada, celle de la Colombie-Britannique, dans laquelle les prestations périodiques sont sujettes à un accroissement automatique, selon l'indice des prix à la consommation. En substance, si cet indice augmente d'une année à l'autre de pas moins de 2%, les rentes seront accrues de 2% pour chaque augmentation de 2% de l'indice.

As we approach the last quarter of the year, it is time that Fellows of the Philippine Society of Otolaryngology-Head and Neck Surgery (PSOHNS) receive this report from the President and the Board of Trustees. Following the successful staging of the midyear congress at EDSA Shangrila and distribution of the coffeetable book-- another chronicle of our rich history-- we also witnessed the launching of the advocacy campaign “Change is in the Air” led by Philippine Academy of Rhinology (PAR) Chair Dr. Tony Chua with Drs. Mari Enecilla and Joel Romuladez that even saw print in the newspapers. Despite the challenges, the support we received from our pharmaceutical friends was tremendous and the avowed fund support for advocacy from the proceeds of that congress amounting to a little over P2 million will certainly go a long way for our future campaigns. Our new home and headquarters at 27 Manga Road, Quezon City was finally inaugurated last July 8. Legal ownership with the title of the property under the name of PSOHNS has been effected as has been approved by the general assembly with the funds related to our transfer and total expenses for minor renovation and transfer and other taxes amounting to an expenditure of almost P29 million. The tax-exempt certificate filed from our Medical Plaza Ortigas business address will be transferred to Quezon City with the application for a change in business address. There have already been activities, meetings and functions held at our new headquarters. As approved by the Board, we have invited the Philippine Board of Otolaryngology - Head and Neck Surgery (PBOHNS) to hold their meetings there and also hold office in one of the rooms. We expect full transfer by the time this tax-exempt certificate and occupancy permit have been obtained. The work on becoming a recognized specialty by the Philippine Medical Association (PMA) is still a work in progress but the task is in hand more than ever with about 5000 more votes during the last congress and hopefully the final turnover of these votes before the next PMA convention in May 2017 will make the campaign a success. I urge all the Fellows and Chapters to continue to rally their colleagues and use the proxy forms available at the secretariat. We have written the PMA to inform us of the number of votes still needed. It is on record that our society in fact submitted the most number of proxy votes for this campaign during the last PMA convention. Let us all work even harder to make this a reality by May 2017. The Professional Regulations Commission (PRC) and Philippine Regulatory Board of Medicine (PRBOM) required us last May to develop and submit an Outcomes Based Education (OBE) Curriculum. We submitted the required curriculum to the PRBOM led by Dr. Miguel Noche in cooperation and close collaboration with the PBOHNS led by Dr. Rodolfo Nonato through the commendable hard work of Drs. Agnes T. Remulla, Elmo Lago and Ed Alfanta as well as other committed fellows from the different subspecialties and institutions. Welcome changes to the required list and number of procedures for resident trainees as a result of the formulation of this new curriculum were approved. Our core values of Professionalism, Service with Excellence, Outstanding Education and Research, Honor and Integrity, Nationalism and Solidarity stood as pillars that guided the whole process of crafting this OBE. It will now be incumbent upon the institutions to tweak their instructional designs and particular curricula to conform to or even surpass the common minimum standards. We will bring to the table this curriculum and standards when we talk with our Association of South East Asian Nations (ASEAN) counterparts in the move to ASEAN Harmonization and Integration. The next midyear congress will be held in Laoag City under the leadership of Dr. Jose Orosa III. The next Annual Congress will be jointly held with the 10th International Symposium on Recent Advances in Rhinosinusitis and Nasal Polyposis from November 29- December 2, 2017 with PAR and Dr. Gil Vicente as prime mover. The Philippines will also host the 10th Otorhinolaryngology International Academic Conference (ORLIAC) on March 1-3, 2018 with myself as co-chair. The theme will be “East Meets West: The Future of ORLHNS” with Prof. Jan Veldman and Prof. Lokman Saim helping organize this with world renowned ORL clinician-researchers willing to share their expertise on issues relevant to our country and the region. We hope this will inspire our young ENT diplomates and fellows to embark on academic and innovative strategies in the interest of achieving better care in ORLHNS. The 60th Annual Congress at Marriott Grand Ballroom from December 1-3, 2016 will culminate the celebration of our diamond jubilee year. The PSOHNS will host the 6th Pan Asia Academy of Facial Plastic and Reconstructive Surgery in this joint Congress. We are excited at this year’s theme: Restoring Form and Function and the record number of speakers for the congress with its interesting scientific and social programme will be astounding. As we close the year more projects are forthcoming such as the updated Clinical Practice Guidelines (Sleep Surgery has been disseminated with Otitis Media and Sinusitis to follow). On its 35th year, the Philippine Journal of Otolaryngology Head and Neck Surgery’s continued moves toward open access will make our research work more accessible and available to scientific circles worldwide. We have recognized the loyalty and service of our personnel Mia, Sharon, Melissa and Kiko by a windfall increase in salaries and benefits that have long been overdue. We are now in the process of digitizing our records along with other housekeeping functions that we have embarked on this year. We also foresee a constitutional amendment to accommodate an expanded membership programme to be attuned with the mandate and direction of the Philippine Medical Association to be as inclusive as possible. The kind approval of the Fellows in the general assembly meeting is prayed for considering the fact that our scientific calendar and a lot of PSOHNS activities have been geared towards preparing the resident trainees, diplomates and non-diplomates and board eligibles to be dedicated Fellows of PSOHNS in the future, imbued with the core values we so cherish.

This literature review addresses five themes that inform the faculty adequacy standards established by U.S. regional accreditation commissions and provides information about faculty credentials, the relationship between institutional missions and faculty responsibilities; full-time, part-time and contingent faculty; faculty responsibilities, and faculty in disciplinary-based accreditation. This review of literature supports institutions’ responses to the standards for adequacy of full-time faculty in six U.S. regional accreditation commissions. The study’s findings may provide common themes related to faculty adequacy to facilitate the institutions’ definitions and standards for faculty adequacy. The results might inform regional accreditors as they evaluate institutions on this standard. Finally, this study may be of interest to accreditors in other countries as they develop and revise their standards related to faculty adequacy. Keywords Faculty adequacy, accreditation standards, U.S. regional accreditation commissions References [1] Middaugh, M. F. (2002). Faculty productivity: Different strategies for different audiences. Planning For Higher Education, 30(3), 34-43[2] Tincher-Ladner, L., & King, S. (2014). Effects of regional accreditation of full-time faculty on community college graduation rates. Community College Journal of Research and Practice, 38, 947-950.[3] Northwest Commission on Colleges and Universities (NWCCU) (2012). Accreditation standards. Retrieved from http://www.nwccu.org/accreditation/standards-policies/standards/[4] Middle States Commission on Higher Education (MSCHE) (2015). Standards for accreditation and requirements of affiliation ( 13th ed). [5] North Central Association of Colleges and Schools-The Higher Learning Commission (NCA-HLC) (2015). Resource guide: Criteria for accreditation and assumed practices.[6] New England Association of Schools and Colleges Commission on Institutions of Higher Education (NEASC-CIHE) (2011). The standards for accreditation. [7] Southern Association of Colleges and Schools Commission on Colleges (2011). Faculty roster: Instructions for reporting the qualifications of full-time and part-time faculty. [8] WASC Senior College and University Commission (WSCUC) (2013). Handbook of Accreditation. Retrieved at https://www.wscuc.org/book/export/html/924[9] Cohen, A. & Kisker C. (2010). The shaping of American higher education (2nd ed.). San Francisco, CA: Jossey-Bass.[10] Faireweather.J. (2002). The mythologies of faculty productivity. The Journal of Higher Education. 73(1). 26-48[11] Townsend, B. K. (2008). Community college faculty what we know and need to know. Community College Review. 36 (1). 5-24. [12] National Center for Education Statistics, U.S. Department of Education. (2003). Federal programs for education and related activities. In Digest of Education Statistics (Chap. 4). Retrieved from the National Center for Education Statistics Web site: http://nces.ed.gov/programs/digest/d10/tables/dt10_261.asp[13] Middaugh, M. F.(2001). Understanding faculty productivity: Standards and benchmarks for colleges and universities. San Francisco: Jossey-Bass Publishers.[14] Texas Tech University (2006). Faculty responsibility (OP 32.06). Retrieved from http://www.depts.ttu.edu/opmanual/OP32.06.pdf[15] South Plains College (2015). Faculty Handbook. Retrieved from http://www.southplainscollege.edu/employees/manualshandbooks/facultyhandbook.php[16] North Central Association of Colleges and Schools-The Higher Learning Commission (HLC) (2015). Determining qualified faculty through HLC’s criteria for accreditation and assumed practices. Retrieved at https://www.lssu.edu/hlc/documents/QualifiedFacultyGuidelines_2015-08_OPB.pdf[17] Chaden, C. (2013). Engaging faculty in retention: Finding traction through accreditation. New Directions for Higher Education, (161), 91-100. doi: 10.1002/he.20049[18] Williams, T. S. (2011). The unknowning knowers: Faculty and the accreditation process. (Doctoral Dissertation). Available from ProQuest Dissertations & Theses Full Text (Order No. 3476398).[19] Townsend, B.K & Rosser, V.J (2007). Workload issues and measures of faculty productivities. The NEA Higher Education Journal. 7-19[20] Middaugh, M. F. (2011). Measuring faculty productivity: Let's get it right. Chronicle of Higher Education, 58(2), A43-A44.[21] Middaugh, M. F., Kelly, H. A., & Walters, A. M. (2008). The role of institutional research in understanding and describing faculty work. New Directions for Higher Education, (141), 41-56. doi:10.1002/he.292[22] Maxey, D. D., & Kezar, A. K. (2015). Revealing opportunities and obstacles for changing non-tenure-track faculty practices: An examination of stakeholders' awareness of institutional contradictions. Journal of Higher Education, 86(4), 564-594.[23] Marsh, F. K. (2010). High performance team: Building a business program with part- and full-time faculty. Journal of Education for Business, 85(4), 187-194. doi:10.1080/08832320903252421[24] Elman, S. E. (2003). A regional accreditation perspective on contingent faculty appointments. New Directions for Higher Education, (123), 71.[25] Gerlich, R. N., & Sollosy, M. (2010). Predicting assessment outcomes: The effect of full-time and part-time faculty. Journal of Case Studies in Accreditation and Assessment, 1-9[26] Speer, C. N. (2013). Perceptions of employment and use of part-time faculty among chief instructional officers at southern association of colleges and schools-accredited public associate's colleges. (Doctoral Dissertation). Available from ProQuest Dissertations & Theses Full Text. (Order No. 3612131)[27] Hedrick, D. D., Henson, S. E., Krieg, J. M., & Wassell Jr., C. S. (2010). The effects of AACSB accreditation on faculty salaries and productivity. Journal of Education for Business, 85(5), 284-291. doi:10.1080/08832320903449543[28] Bell, R. L., & Joyce, M. P. (2011). Comparing business faculty's salaries by rank and gender: Does AACSB accreditation really make a difference? Academy of Educational Leadership Journal, 15(2), 19-40.[29] Koys, D. J. (2008). Judging academic qualifications, professional qualifications, and participation of faculty using AACSB guidelines. Journal of Education for Business, 83(4), 207-213.[30] Boronico, J., Murdy, J., & Kong, X. (2014). Faculty sufficiency and AACSB accreditation compliance within a global university: A mathematical modeling approach. American Journal of Business Education, 7(3), 213-218. [31] Bộ Giáo dục và Đào tạo (2014). Thông thư số 36/2014/TTLT-BGDĐT-BNV ngày 28/11/2014 về Quy định mã số và tiêu chuẩn chức danh nghề nghiệp viên chức giảng dạy trong các cơ sở giáo dục đại học công lập. [32] Chính Phủ (2015). Nghị định chính phủ số 73/2015/NĐ-CP ngày 08/09/2015 về Quy định tiêu chuẩn phân tầng, khung xếp hạng và tiêu chuẩn xếp hạng cơ sở giáo dục đại học. [33] Cục quản lý chất lượng (2018). Thông thư số 768/QLCL-KĐCLGD ngày 20/04/2018 về Hướng dẫn đánh giá theo bộ tiêu chuẩn đánh giá chất lượng cơ sỏ giáo dục đại học.

The tremendous delayed in the payment of salaries and wages to civil servants in Cross River State is an imperative challenge crushing and knocking down the corporate as well as workers’ performance of ministries, institutions and agencies in the system. Salaries and wages structure are always established haphazardly and arbitrarily. This results in salaries and wages inequities, which are the most dangerous sources of friction, conflict and low morale in organizations. It has also created negative attitudes of workers towards their jobs and responsibilities in organizations. This study adopted survey research design. The population 1206 which consist of the various workers of the Cross River State Civil Service Commission that cut across ministries, agencies, institutions and other parastatals. Simple random sampling technique was applied through the use of Taro Yamane formula in determining the sample size of 234 respondents. Primary data was collected through the use of a structured questionnaire using 4 points Likert scale of strongly agreed (4), agreed (3), and disagreed (2), strongly disagreed (1). The data analysis technique used for the study was linear regression model, including ordinary least square and analysis of variance (ANOVA) through SPSS version 20, to test the hypotheses. The study revealed that salaries and wages management significantly influence the development of organizational performance of the Cross River State ministries, agencies and institutions. Early payments of salaries and wages have a significant influence on organizational performance in the state. The amount of salaries and wages paid also has a significant effect on workers’ involvement, loyalty and commitment of the state. Salaries and wages structure also have a significant influence on organizational job satisfaction of the state. Salaries and wages management also contributes to workers’ motivation and morale in the state. The study recommended that management as well as administrators of the various ministries and institutions should ensure that their workers are financially satisfied at when due in their payment of wages and salaries, if they are to be motivated, committed and loyal, satisfied on the job performance and productivity. This is because financially satisfied workers will be more motivated, productive, engaged and emotionally attached to the organizational jobs.