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DAVID MOSSO 《Public Budgeting & Finance》2006,26(1):143-156
The federal unified budget reports social security program results on a cash flow basis. Policy is established through projections of cash flows for 75 years into the future. This paper discusses how reliance on cash flow accounting and projections disguises an inherent upside cash flow bias that makes the program's finances appear better than they actually are and, when combined with the long‐standing pay‐as‐you‐go funding policy, leads to periodic solvency crises. The paper does not propose changing the budgetary accounting basis from cash to accrual but does explore the possible application of accrual accounting to the social security program for reporting purposes. 相似文献
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This article reports a study concerning perceptions of benefit fraud staff and of management concerning their own interviewing techniques and standards, and their views pertaining to a preferred model of interviewing. Interviewing fraud suspects forms an important task performed by Fraud Investigators (FIs) within the Department of Work and Pensions (DWP) in the UK. Given this significance, it is surprising that there has been little analysis of the skills used to do this task. Current training consists of a course centred on an interviewing framework called the PEACE model, which was originally developed for police use. The research outlined in this paper examined both FIs and their managers’ perceptions and attitudes of the model and of their own practices. It was found that, while there was general support for the model, reservations were voiced over how effective PEACE may actually be in practice. These reservations centred on insufficient time to prepare for investigations along with a perceived inflexibility over the model’s framework. In, addition, it was highlighted that the absence of any national supervisory framework for investigative interviews should give the organization cause for concern in ensuring standards. 相似文献
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DAVID F. GREENBERG 《犯罪学》2003,41(4):1407-1418
Empirical and theoretical issues posed by Mark Cooney's (2003) analysis of long‐term trends in crimes of violence are discussed. 相似文献
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Relying on extensions of routine activities and social disorganization theories, we examine whether 1) neighborhood social characteristics shape opportunities for the development of unstructured socializing with peers among adolescents, 2) whether unstructured socializing leads to an increase in violent behavior within urban communities, and 3) whether neighborhood collective efficacy modifies the impact of unstructured socializing on violence. The study outlined in this article uses three waves of data from the Project on Human Development in Chicago Neighborhoods Community Survey and Longitudinal Cohort Study. Results from multilevel linear models suggest that neighborhood collective efficacy supports the development of unstructured socializing with peers. Multilevel Rasch models of violent behavior indicate that, consistent with previous research, unstructured socializing is a powerful predictor of violence. Collective efficacy exerts an independent influence on violent behavior and attenuates the effect of unstructured socializing on this outcome. 相似文献
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ROBERT FORD MATTHEW J. GOODWIN DAVID CUTTS 《European Journal of Political Research》2012,51(2):204-234
While Euroscepticism is the most important driver of United Kingdom Independence Party (UKIP) support, other attitudinal drivers – namely dissatisfaction towards mainstream parties and xenophobia – are also important. Examining vote‐switching between first‐ and second‐order elections evidence is found of a distinction between two types of supporter: more affluent and middle‐class ‘strategic defectors’ from the mainstream Conservative Party who support UKIP to register their Euroscepticism, and more economically marginal and politically disaffected ‘core loyalists’ who are attracted to UKIP by its anti‐immigration rhetoric and populist anti‐establishment strategy. UKIP also succeeds in attracting core support from groups such as women who have traditionally rejected extreme right parties such as the British National Party (BNP). This suggests that UKIP is well positioned to recruit a broader and more enduring base of support than the BNP. 相似文献