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Kenya's agriculture ministries are reforming their accounting systems and the reform includes computerization. This article examines the impact of computers on accounts and the lessons that can be drawn from Kenya about building computerized accounting systems.
Four propositions emerge about the impact of computers on the accounting systems. First and surprisingly, the initial impact of computers is indirect. Their primary impact is to strengthen the manual accounts which the ministries continue to rely upon. Second, computers promote effectiveness reforms by changing procedures, rather than efficiency reforms by accelerating the throughput of data with existing procedures. Third, computers do not initially promote document processing but do improve data processing. Fourth, computers do promote rudimentary analysis.
One conclusion from the Kenya case is that modular implementation of computerized accounting is helpful. Implementing modules rather than an integrated system means that accounting reforms can begin without waiting for lengthy procedural reforms. Modular implementation also facilitates agency involvement in the design of the system.  相似文献   
176.
The Revised Conflict Tactics Scales (CTS2) are widely used to measure intimate partner aggression. Various aspects of the CTS2 and its subscales have been examined, e.g. factor structure, internal consistency, and validity, but little or no evidence exists regarding the stability of the self-report of aggression on the CTS2 This study examines the stability of reports of aggression against a partner on the CTS2 among 82 men court-mandated to a batterer intervention program. At both testing times men reported on aggression occurring in the year prior to beginning treatment. Using variety scores, stability of report was strong for psychological aggression (r = 0.69), physical assault (r = 0.76), injury (r = 0.70), and negotiation (r = 0.60), but weaker for sexual coercion (r = 0.30). Implications for the use of the CTS2 in court-mandated populations are discussed.
K. Daniel O’LearyEmail:
  相似文献   
177.
China scholars have examined the ‘China threat’ theory from various theoretical perspectives, offered a range of explanations for the theory's emergence and forecast the potential implications for US–China relations. However, few scholars have empirically studied the ‘China threat’ theory through the lens of the US media. This is a critical oversight, because the media plays a pivotal role in shaping US public opinion and US foreign policy, and the media is a key channel for ‘China threat’ dissemination and popularization. This study seeks to redress this oversight by empirically examining ‘China threat’ coverage in the US print media over a 15-year period from 1992 to 2006. We use content-analysis methodology to systematically collect, code and analyze ‘China threat’ data from five major US newspapers and to track the frequency and content of this coverage over time.

Our analysis reveals many interesting patterns in ‘China threat’ media coverage. First, the initial emergence of ‘China threat’ arguments in the US print media corresponded with the sharp upward turn in China's economic growth rates in the early 1990s. However, since the early 1990s, ‘China threat’ coverage has not mirrored China's steady growth. Rather, the media coverage was cyclic, featuring three key peaks (1996, 2000 and 2005) followed by subsequent declining interest. Second, our analysis reveals that the focus of these stories also varied over time. Perceptions of China as a political/ideological threat dominated media coverage in the earlier years (1992–1994) but steadily declined after 1995 and totally disappeared from the US print media after 2001. Perceptions of China as a military/strategic threat replaced political/ideological concerns in 1995, and the military focus has dominated media coverage ever since. Perceptions of China as an economic/trade threat persisted steadily throughout the 15-year time period with a clear uptick in recent years. We conclude this analysis by turning to the literature on realism, agenda setting and information processing to offer possible explanations for these empirical trends.  相似文献   

178.
We compare unanimity rule and majority rule in their abilities to produce Pareto superior and Pareto optimal alternatives in fixed number of rounds of voting using a two-dimensional spatial voting model with random proposals, sincere proposals, and strategic proposals. Our findings show that for random or sincere proposals, majority rule is at least as likely to select a Pareto optimal outcome as unanimity rule. For strategic proposals, the subgame perfect equilibrium under unanimity rule is Pareto optimal. For other k-majority rules, the outcome is Pareto optimal or very close to it. For outcomes that are both Pareto optimal and Pareto superior, unanimity rule outperforms majority rule.  相似文献   
179.
The 2 common carotid arteries bifurcate in the neck into the internal and external carotid arteries. The internal carotid artery enters the skull and further divides into the anterior and middle cerebral artery. During its short course in the neck, the carotid artery travels encased in the carotid sheath along with the vagus nerve and the internal jugular vein. During its course in the neck, the carotid artery is quite superficial, making it vulnerable to both penetrating and blunt traumatic injuries. We report here a case of a 40-year-old man who presented to the emergency department after sudden collapse and loss of consciousness a day after an attempted strangulation. Imaging revealed large hemorrhagic infarcts in the left anterior cerebral artery and middle cerebral artery territories as well as a smaller infarcts in the right anterior cerebral artery territory necessitating emergency decompressive hemicraniectomy. Our case report adds to the existing literature on nervous system injury due to strangulation. Physicians should be aware of the possibility of delayed presentation of neurological deficit after attempted strangulation.  相似文献   
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