Investment Criteria in Single and Multi-Member Economic Organizations

This paper compares the determination of investment criteriain single- and multi-member organizations. Individualdecisional skills are assumed to be endogenous variables thatdepend on the investment criteria. Our main result specifiesthe condition that determines the relationship between theinvestment criteria in single- and multi-member organizations,given the size of the multi-member organization, the decisionrule it applies and the function relating the individual'sdecisional skills to the investment criterion. Theimplications of our main result are developed for specialorganizations such as hierarchies and polyarchies. Ouranalysis implies that the criteria in a multi-memberorganization may be stricter than the criteria set in asingle-member organization, even though in the former case theorganization may worsen the average decision-making ability ofits members. The analysis can be applied not only in singleand multi-member decision making settings, but also in somecontexts of centralized and decentralized decisions. This isillustrated in the case of decisions by editors ofprofessional journals regarding the acceptance or rejection ofsubmitted papers.     

Understanding Public Support for British Membership of the Single Currency

There has been much public debate about whether a referendum on British membership of the European single currency could be won despite opinion polls showing a widening gap between those opposed to membership and those in favour. However, academic research provides little insight into why British attitudes towards the Euro vary at an individual level, and hence what factors might be crucial in a referendum campaign. Existing studies suggest, among other things, that British political parties can shape voters' preferences on important public policy issues. We explore this and other explanations using data from recent Eurobarometer and British Elections Study surveys. We find that general evaluations of the EU, British national identity and concerns over the democratic character of EU governance are stronger predictors of support for the single currency than which party a person supports. However, we also find that the influence of these factors varies with a citizen's level of information about the Euro, which suggests that the supply and use of information might be crucial in a referendum campaign.     

The EC's Budget in the Move to a Single Market

This article will consider the approach of 1992 and the single market from the perspective of the community budget. It will begin by recalling the distinctive characteristics of that budget and the way in which argument about it dominated the EC agenda throughout the 1980s up until the Brussels European Council meeting held between 11 and 13 February 1988. It will then consider the relationship between the decisions taken in Brussels and the wider issue of the creation of a single market. In particular, it will examine the issue of resource availability and will argue that the budgetary framework established in Brussels significantly contributed to modifying the extent and nature of community policies in a way which will continue to be felt after 1992. It will conclude by arguing that the process initiated in Brussels has widened the acquis communautaire and altered the balance between autonomy and interdependence in the community in the run-up to the creation of the single market.     

试析马来西亚的一党优势制——政治稳定的视角

作为一个正处于现代化进程中的东南亚新兴国家,马来西亚还面临着多元民族、多元宗教和多元文化的复杂国情,但其政党制度较为成功地实现了长期的政治稳定。面对近年来马来西亚中产阶级的崛起和公民社会的发展,兼具民主与权威特点的马来西亚政党制度仍然具有很强的适应性,这与其较高的制度化水平有着密切关系。     

The Single Audit Act of 1984: A Survey of Practitioners

The Single Audit Act of 1984 (SAA) attempted to strengthen Congress's control over disbursement and monitoring of federal funds intended for governmental and nonprofit entities. The SAA's primary agent of federal control is the auditor. This article examines the historical development of the SAA and discusses the results of a survey of auditors and accountants who are members of the Intergovernmental Auditing Forum. The survey addresses auditors' conception of the SAA and the auditor's role in achieving better control of federal disbursements.     

单一制国家赋予地方税收立法权的可行性分析—基于我国国情的探讨

税收立法权可分成三个层次:第一层次是立法权,主要为创设、废除法律法规;第二层次是对税收法律法规的系统性落实和解释;第三层次是对税收法律法规在既定框架内的具体调整.我国税收立法权的划分现状为:全国人大及其常委会目前享有税收法律和几乎全部税种的主立法权;国务院实际上是我国行使税收立法权的主要部门;国务院税务主管部门是行使税收辅立法权的重要部门;省级人大及其常委会名义上拥有地方性税种的主立法权;省级人民政府可以行使地方性税种少量的辅立法权.我国单一制国家的国情不应成为我们推进税权划分改革的障碍,财政联邦制不是联邦制.地方的税收立法权可以在现有基础上稳步扩大,区分中央税、共享税、全国统一实行的地方税和零星地方税,来推进我国税权纵向划分的改革.     

Labour's Transformation: A Staged Process with No Single Point of Origin

Looking for one specific point of origin of the far reaching transformation of the Labour Party obscures rather than illuminates the complex process which lies behind its ideological self-redefinition. This response to Adam Lent's article in Politics Volume 17, 'Labour's Transformation: Searching for the Point of Origin', argues that the long march from the party of Michael Foot to that led by Tony Blair is more usefully explored in terms of a gradual, staged process. This transformation, evidenced in alterations in Labour's programmatic stance, electoral strategy and stated political objectives, was enacted in the period 1983–1997 as a whole. While several significant 'moments of transition' can be identified none are by themselves a single 'point of origin'.     

'A Single Truth': Mill on Harm, Paternalism and Good Samaritanism

On Liberty provides the classic defence of what has come to be known as Mill's harm principle and yet that principle is commonly believed to be at odds with Mill's equally famous discussions of paternalism and good samaritanism. Moreover, the alleged inconsistencies are often said to expose the inadequacies not only of Mill's anti-paternalism and good samaritanism but his harm principle as well. This paper offers a re-interpretation of these three aspects of On Liberty . It attempts to show both the unity of Mill's thought and how the contemporary relevance of his ideas has been misunderstood.     

The Impact of Child Care Subsidies on Single Mothers’ Work Effort

Access to affordable child care is a formidable barrier to employment for many families. Following passage of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) in 1996 , funding for child care assistance increased dramatically. Using data from the National Survey of America’s Families (NSAF), the impact of child care subsidies on single mother’s work effort is evaluated. The results indicate that not only are women more likely to be employed when they receive child care subsidies, they are also more likely to be employed full time. Single mothers who reported receiving assistance with child care worked, on average, 9.4 hours more per week than mother’s who did not receive help. While growth in funding for child care has slowed in recent years, findings like the ones presented here highlight the importance of affordable child care in the employment decisions of mothers with young children.     

Whither (or Wither) the Euro? Labour and the Single Currency

New Labour has always claimed consistency in its euro policy, yet its position has undergone significant modification since Blair became party leader: early enthusiasm has given way to uncertainty. Labour's shift is commonly ascribed to political factors. This article argues the primacy of economics. Labour has a better understanding of Europe's importance to Britain than perhaps any post-war administration but, as its euro policy demonstrates, its 'new' approach to Europe is substantially a traditional one.     

The social dimension of the Single European Market: National versus transnational regulation

Abstract. Labour market regulation in the 1980s was subject to transnational pressures for deregulation, especially in the form of 'flexibilisation'. The 'Single European Market' project (SEM) promises further development in this direction. At the same time, proposals for a 'Social Charter' are meant to introduce a European level of regulation to counteract the SEM's potential destabilizing consequences. However, regulatory disputes and pressures contrary to convergence are likely to be intensified by the SEM. Still further uncertainty will be created by changes in Eastern Europe, as well as by greater opportunities for cross-border production shifts. Neoliberal and neocorporatist variants of the 'competition state' will be increasingly at odds at both state and Community level, with the future of 'social Europe' at stake. To the extent that market integration means a globalisation of the European economy, it may effectively disintegrate its component parts, dividing those which have more solid foundations for growth - the well-regulated, high pay/high productivity areas - from those which do not. The market logic of the Single European Market programme will manifestly contradict the efforts of the Community to avoid this future.     

Auditor Tenure, Fixed Fee Contracts, and the Supply of Substandard Single Audits

Our purpose is to provide empirical evidence of the relations between the quality of governmental audit services and auditor tenure and between quality and fixed fee audit contracts. Audit quality is assessed by Offices of Regional Inspectors General and is based on a review of the audit reports and supporting working papers. We test a model of quality supplied on a sample of audit engagements selected from a population of audited federal assistance programs. The empirical analysis finds that the probability of receiving a substandard audit increases with the length of the auditor-client relationship. Our analysis finds a positive relation between fixed fee contracts and the incidence of violations of professional standards among audits of federal assistance programs. Additionally, we provide evidence that the incidence of noncom-pliance with professional standards is significantly lower when the audit contract contains a provision for administrative and/or legal remedies in the event of substandard performance.     

Better Voting Methods Through Technology: The Refinement-Manageability Trade-Off in the Single Transferable Vote

The Single Transferable Vote (STV) is an attractive way of achieving representation that is proportional in terms of whatever characteristics of candidates voters value. Increasingly sophisticated methods of implementing STV have been advanced to overcome identified limitations of earlier methods. But every refinement comes at a cost of increased difficulty of understanding the vote-counting algorithm and increased cost of undertaking the count. This paper uses votes from actual elections to provide evidence about the frequency with which the choice of a particular STV method affects the outcome, and about the type of difference that different methods make. The most sophisticated STV method is CPO-STV, the comparison of pairs of outcomes by STV. This method avoids sequential exclusions and therefore overcomes the limitations of previous methods, that a paucity of votes in the early stages of a count can lead to the exclusion of a candidate who is the consensus choice of voters whose preferred candidates will be excluded at later stages of the count.     

Reporting on the Control Structures of Local Government Under the Single Audit Act of 1984

One of the major objectives of the Single Audit Act of 1984 (SAA) is to improve the financial management of local governments (Public Law 98–502, 98 Stat.2327). The purpose of this study is to examine how local governments have responded to the SAA and to provide some evidence concerning the extent to which the SAA is accomplishing its stated objectives. This study examines what auditors have reported with respect to the control structures of local governments and considers the extent to which control structures changed over the first four reporting years under the SAA. Differences in the frequency of reported weaknesses are examined across the four years and between types of government-counties and cities-and types of auditors- large and small public accounting firms and state auditors. The study also considers the extent to which reported weaknesses were corrected. The research findings reveal that auditors reported considerably more control weaknesses in counties than in cities, and the frequency of control weaknesses reported declined significantly over the first four reporting years under the SAA for city governments but remained relatively constant for county governments. In addition, there were significant differences in the frequency of control weaknesses reported related to the type of auditor.     

Electoral Reform and Party Adaptation: The Introduction of the Single Transferable Vote in Scotland

The 2007 Scottish Local Government Elections saw the first large scale use of the Single Transferable Vote (STV) in a mainland election in Britain. This presented a range of challenges for Scotland's political parties, more familiar with campaigning under first-past-the-post or the Scottish parliament's semi-proportional Additional Member System (AMS). Most crucially, STV meant the parties had to come to terms with multi-member wards and the transferral of votes between parties. Following a short discussion of the results of the STV elections, this article assesses evidence on how the parties adapted to the new electoral system, focussing particularly on candidate and campaign strategies. The article argues that Scotland's parties showed some, but limited, signs of adapting to new electoral conditions. Rather than strategic adjustment, an element of 'hoping for the best' was evident in all parties.