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Budgetary decision‐making is prone to myopia and to tunnel vision. Pension commitments suffer from both of these pathologies. In this case, we look closely at the State of Oregon's Public Employee Retirement System to show how the disclosure standards adopted by the Government Accounting Standards Board (GASB) help correct the fiscal vision of state and local governments and further conclude that postemployment commitments ought to be comprehensively examined in GASB's review of its accounting and reporting standards scheduled for 2008, ideally from the standpoint of present‐value budgeting. 相似文献
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We specify an individual-level model linking crime desistance to estimates of legal risk, differential expectations, degree of past success at legitimate and criminal pursuits, and age. OLS and logistic regression procedures are used to estimate the model using longitudinal data on serious, previously imprisoned offenders. As predicted, age decreases estimates of the likely payoffs from crime and legitimate employment. Contrary to predictions, age is unrelated to the perceived legal risk of renewed criminal participation. Age, past success at avoiding confinement, expectations of success from crime, and level of education are significant predictors of crime desistance. Neither the perceived legal risk of crime nor expectations of success through straight pursuits significantly predict desistance. We suggest an interpretation for these anomalous findings. 相似文献
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Permanency for children has taken on a renewed urgency since passage of the Adoption and Safe Families Act of 1997. This article describes the process of building a community approach to using alternative dispute resolution for expediting permanency, and reports on the initiative's progress to date. Expediting Permanency through Community Decision‐Making, a U.S. Department of Health and Human Services‐funded demonstration project, is simultaneously building community collaboration around the specific issue of permanency and establishing alternative dispute resolution models as a key component of permanency planning services. Lessons learned from implementation are instructive for others embarking on a community response to the demands of ASFA. 相似文献
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DREW THOMPSON 《北京周报(英文版)》2010,53(46)
On November 2,the American public sent a clear message to Washington and President Barack Obama was forced to recognize the country's dissatisfaction after an election he described as"humbling."It was an unusual election in some ways,due partly to new rules that allowed a flood of money from opaque sources to support campaigns and spawn a handful of outrageous messages. 相似文献
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MARJORIE SARBAUGH‐THOMPSON JOHN STRATE KELLY LEROUX RICHARD C. ELLING LYKE THOMPSON CHARLES D. ELDER 《Legislative Studies Quarterly》2010,35(1):57-89
State legislators' relationships with administrators have received scant attention in the literature despite the importance of these relationships for delivery of public services. We explored whether or not the legislator‐administrator relationship in one professional state legislature resembles Congress's oversight of federal agencies. We also assessed whether or not term limits changed this relationship. Our findings indicate that monitoring state agencies was a low priority for this legislature, and it dropped even lower after term limits were implemented. More specifically, we found some institutional roles to be associated with legislators placing a higher priority on monitoring, especially before term limits, whereas some individual motives were associated with a lower priority, especially after term limits. Legislators exhibited more confusion about the process of monitoring after term limits. 相似文献
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Drug crime often is viewed as distinctive from other types of crime, meriting greater or lesser punishment. In view of this special status, this article asks whether and how illegal earnings attainment differs between drug sales and other forms of economic crime. We estimate monthly illegal earnings with fixed‐effects models, based on data from the National Supported Work Demonstration Project and the National Longitudinal Survey of Youth. Although drug sales clearly differ from other types of income‐generating crime, we find few differences in their determinants. For example, the use of cocaine or heroin increases illegal earnings from both drug and nondrug crimes, indicating some degree of fungibility in the sources of illegal income. More generally, the same set of factors—particularly legal and illegal opportunities and embeddedness in criminal and conventional networks—predicts both drug earnings and nondrug illegal earnings. 相似文献