This article presents the results of a survey of audit recommendation follow-up systems currently utilized by state governments. The lack of empirical research on audit recommendation follow-up systems represents a void in the public sector financial management literature. To fill this void, the authors developed a survey instrument, which was mailed to each state auditor's office having primary responsibility for following up on audit recommendations made during the annual Comprehensive Annual Financial Report (CAFR). The purpose of the study is three-fold: (1) to describe the major elements of state government audit recommendation follow-up systems currently in use, (2) to encourage managers, analysts, and others working at all levels of government to access policies and procedures for audit recommendation follow-up within their own organizations, and (3) to encourage other researchers to explore these systems in greater depth and detail, particularly their uses in financial management, reporting, and other decision-making activities. U.S. Government Auditing Standards (commonly called The Yellow Book) requires auditors to communicate their findings and provide recommendations that lead to improvements in government operations and programs. Government managers and officials must follow up (monitor) on audit recommendations to ensure their effective implementation. This research represents an initial effort to develop a profile of the characteristics of state government audit recommendation follow-up systems currently in use. 相似文献
It is often said that the Japanese happiness is lower than that of Europeans. However, sufficient discussion has yet to take place with consideration of differences in social forms as a background factor. In this study, therefore, by leveraging comparative international surveys, we empirically study and compare the factors that affect happiness in Japan and in the Netherlands, a country which has a higher happiness level than other European countries, from both macro (country level) and micro (individual level) perspectives.
This paper focuses on life evaluation as happiness. It was confirmed through the results of our macro analysis that social support (i.e., having relatives or friends you can count on to help you when you are in trouble) is the factor that significantly improves the level of life evaluation both in Japan and the Netherlands compared to other countries. In addition, change of the logarithmic value of GDP per capita in Japan is negative and statistically significant, which coincides with the Easterlin Paradox claim that more income does not bring greater happiness. On the other hand, we were unable to confirm the Easterlin Paradox in the Netherlands, in which change of the logarithmic value of GDP per capita is positive, though not statistically significant. Furthermore, our longitudinal data analysis in this paper also revealed that healthy life expectancy and generosity are insignificant, although their significance has been claimed in earlier studies (e.g. Helliwell et al, 2017).
Although our macro analysis found social support is important both for Japanese and Dutch happiness on average, the results of our micro analysis have revealed different views and structure of society; the Netherlands is a welfare society in which the public sector and the citizens support each other, and Japan is a welfare society which is based on support provided by community including families and the local area. In other words, the Netherlands showed greater trust on others in general (general trust) than Japan, and Japan showed greater trust on families (family trust) than the Netherlands, a factor that had an influence on happiness levels of individuals in the respective countries. That is, while the Netherlands’ vision of a welfare society is based on “individuals and the public,” under which the independent citizens take the initiative in supporting each other, Japan’s vision of welfare society is based on “community,” under which families have a duty to support each other. In Japan, where freedom of choice is more limited than in the Netherlands, people who have more freedom of choice were found to be happier.
In order to improve happiness in both countries, we need to strengthen social support based on their respectively unique visions of welfare society rather than resorting to income-boosting economic policies. In doing so, the key for Japan would be whether or not the system can be reformed in such a way as to allow freedom of choice to individuals. 相似文献
Through the lens of ritual theory, this essay considers the pseudo-religious dimension of white supremacy in the U.S. judicial and penal systems by performing a case study analysis of the federal crack sentencing guidelines. In contrast to previous works on the war on drugs, this essay provides a more integratedunderstanding of the relationship between racism and capitalism within these systems. It achieves this by assessing the ritualistic roles people play in reenacting long-standing cultural practices that have historically been employed as a mechanism for the social and economic control of blacks. With this approach,the key issue in understanding racism becomes one of highlighting the repetition of historic patterns instead of attempting to discern the individual intentions of lawmakers. Finally, this approach also points to the complex ways in which people from different races and classes can be ironicallybound together in support of racist policies and class hierarchies. 相似文献
Divorce and the resultant process of child custody decision making impact heavily on the lives of children. Increasingly, parents and professionals have realized the importance of encouraging shared responsibility in child rearing following separation and divorce. This shared responsibility must continue throughout a child's life and into young adulthood. This article introduces a comprehensive child-and family-focused model of decision making. The goal of this model is to assist professionals in their work with parents and to help parents formulate parenting plans that reflect the ever-changing developmental needs of each child and that specify how each parent will meet the particular needs of each child in the family. Through the use of educational parenting seminars and the completion of a Needs Assessment for each child, flexible parenting plans are created and positive co-parenting skills develop. 相似文献
My book, Punishment, has three aims: to provide the most comprehensive and updated examination of the philosophy of punishment available, to advance a new theory—the unified theory of punishment—as a compelling alternative to available theories and to consider the relation of theory to practice. In his recent review article, Mark Tunick raises several concerns with my analysis. I address each of these concerns and argue they rest largely on misinterpretations which I restate and clarify here. 相似文献
This article is a detailed examination of the impact that the development of a private game reserve initiative in northern KwaZulu-Natal had on the lives of farm dwellers in the late 1990s. The reshaping of this landscape for ecotourism purposes – a decision taken by a group of private landowners – meant that the residents of the former cattle farms were relocated, a process which had serious consequences for them. The outcomes of relocation from the farms are explored through conversations with the relocated farm dwellers. In an attempt to convey the texture of the emotional geography of dispossession, we document both the tangible and the less tangible losses suffered from the farm dwellers' point of view, as well as their experience with the state bureaucracy. The legal and bureaucratic process leading up to the relocation is then retraced through court documents and other archival evidence. At one level, this case raises questions about the capacity of the post-apartheid South African land reform programme to secure the land rights of marginalised groups such as farm dwellers, despite legislation passed to protect them. At a deeper level, this article is about the conceptual inadequacies of the law. While the law finds it easy to render visible and to protect (saleable) private property, it struggles to fully recognise more complex land relationships. The people whose experience is described in this article felt disempowered, their lives effectively invisible. We problematise the continuing primacy of private property in post-apartheid South Africa and argue that the voices of those with other histories on the land should receive more serious attention. 相似文献
While the reasons for the controversy overpublic arts funding are well-understood,less clear is the set of variables thatassociates with strong opposition orsupport for arts subsidies. Using data fromthe General Social Survey, this paperbuilds a model to predict opposition basedon ideological, economic, and demographiccharacteristics. The most importantpredictors of opposition are found to bepolitical views, gender, income, privatedonations to the arts, and region ofresidence. The results in this papersuggest that the benefits of public artsfunding accrue primarily to those in thehighest income class, and that supportvaries somewhat according to the level ofgovernment providing the funding. ``The far right is waging a war for the soulof America by making art a partisan issue.And by trying to cut these arts programs,which bring culture, education, and joyinto the lives of ordinary Americans, theyare hurting the very people they claim torepresent.'' Barbra Streisand, in a speech delivered atHarvard University (1995) The National Endowment for the Arts hasbecome a play thing ... for an elitegroup. Newt Gingrich, in an interview on C-SPAN(Lamb, 1994) 相似文献