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Two recent examinations of management practices in three federal departments provide contemporary evidence of the need to incorporate procedures like those of the Sarbanes-Oxley Act in the public sector. Although each department established what appeared to be well-designed internal controls, all lacked sufficient monitoring and assessment of the efficacy of those controls. By requiring senior management to attest to the strength of their control mechanisms, as required by the newly revised OMB Circular A-123, the quality of this monitoring should improve. Findings from a recent study of private-sector implementation of these reforms are described, along with suggestions for public administration research and practice at all levels of government. 相似文献
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NATHAN GARDELS 《新观察季刊》2007,24(1):30-36
Never before in history have China and Japan been great powers at the same time. Today they must figure out how to live together as equals. The promise of mutual prosperity ties them together; the remembrance of bad things past pushes them apart. If that wary dance were not complicated enough, a nuclear provocateur from neighboring North Korea intrudes. A legendary figure of Japan's post‐war miracle, Tsuneo Watanabe, weighs in on these big questions. Hans Blix, a former UN arms inspector and the former South Korean prime minister and Nobel laureate, Kim Dae Jung, address the North Korean conundrum. 相似文献
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《青少年犯罪问题》编辑部 《青少年犯罪问题》2005,(6):1-1
在未成年人犯罪预防中,我们的关注点常常集中在犯罪的预防上,期望通过未成年人的教育、保护等各种犯罪措施,来控制和减少未成年人犯罪,其实,犯罪作为一种社会现象,是由犯罪人、被害人和犯罪行为三个基本要素构成的。被害人学研究的大量成果表明,加强未成年被害人的保护,维护未成年被害人的利益,同样可以达到未成年人犯罪预防之目的。大量研究表明,现实生活的未成年人被害与未成年人犯罪是紧密联系在一起的,例如,未成年被害人和未成年犯罪人的角色往往是不固定的。从预防犯罪角度看,预防未成年人被害与预防 相似文献
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NATHAN GARDELS 《新观察季刊》2010,27(4):28-29
The United States accuses China of subsidizing its entire export economy through artificially undervaluing its currency. China accuses the United States of fiscal profligacy while flooding the world with easy credit to keep its economy afloat. This dispute reflects the reality that the world's two largest economies are built on opposite dynamics of production and savings vs. consumerism and debt. In Europe, the wages of unsustainable debt that financed the welfare state have also come due. Rebalancing the global economy in this context is not only a matter of fixing exchange or interest rates and extending the retirement age. It must also involve a recalibration of democracy in both East and West. Two Nobel economists, the Greek prime minister, a ranking Chinese economist and the former chief economist of the IMF address these issues. 相似文献