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751.
Our purpose is to provide empirical evidence of the relations between the quality of governmental audit services and auditor tenure and between quality and fixed fee audit contracts. Audit quality is assessed by Offices of Regional Inspectors General and is based on a review of the audit reports and supporting working papers. We test a model of quality supplied on a sample of audit engagements selected from a population of audited federal assistance programs. The empirical analysis finds that the probability of receiving a substandard audit increases with the length of the auditor-client relationship. Our analysis finds a positive relation between fixed fee contracts and the incidence of violations of professional standards among audits of federal assistance programs. Additionally, we provide evidence that the incidence of noncom-pliance with professional standards is significantly lower when the audit contract contains a provision for administrative and/or legal remedies in the event of substandard performance. 相似文献
752.
Because of the Medicaid program's high cost and rapid growth, state governments see it as an attractive target for cost-control strategies. The usual ways that budgeters contain spending do not work well on the Medicaid program. Cutting the Medicaid budget is likely to have unintended consequences for state revenues and spending. States can best cope with Medicaid's cost by developing a system-wide strategy of meeting their citizens' health and human-service needs. 相似文献
753.
Among the unforeseen problems of the new industrial age has been the disposal of increasing quantities of wastes—many hazardous and toxic. Industrial chemistry has produced numerous products that, while useful, are alien to nature and resistant to biodegradation or detoxification. Growing public awareness of the possible hazards and risks involved in disposal of the residuals of industrial activities is arousing a popular demand for environmental protection. But this popular awareness depends upon public information and a degree of scientific literacy—conditions which vary widely among nations. Initial consequences are environmental regulations and restrictions respecting waste disposal in scientifically developed countries, and vulnerability among less developed countries to the export of hazardous wastes from the countries of their origin. A secondary consequence is the emergence of international waste trade as a national and international multidimensional policy problem. 相似文献
754.
755.
John A. Hird 《Journal of policy analysis and management》1993,12(2):323-343
This article analyzes the equity implications of the EPA's Superfund program by examining the geographic distribution of sites, who pays for cleanup, and cleanup pace. Although the “polluter pays” principle is used to justify Superfund policy, it is a goal that is not—and indeed usually cannot—be attained for past contamination. Further, the geographic distribution of Superfund sites suggests that the likely beneficiaries of program expenditures live in counties that are on average both wealthier and more highly educated than the rest, and also have lower rates of poverty. The pace of the EPA's cleanups, however, depends mostly on the sites' potential hazard, and is not apparently motivated by the localities' socioeconomic characteristics or political representation. The program is found in several respects to be both inefficient and inequitable, yet Superfund enjoys considerable support for reasons beyond these traditional public policy goals, including its political and symbolic appeal. 相似文献
756.
Evert A. Lindquist 《Canadian public administration. Administration publique du Canada》1993,36(4):547-579
Abstract: Policy institutes are prominent members of policy communities in Canada, but there is little understanding of their diversity beyond well-known value orientations, nor of how they differ from other “think tank” organizations such as government councils and academic research centres. This paper supplies concepts and a framework for assessing the capacity and role of policy institutes. It compares the size and activities of several well-known Canadian institutes, and puts their emergence in historical context. The paper concludes with suggestions on how to make institutes more relevant to the policy-making process. Sommaire: Les instituts de politique sont des membres bien connus de la collectivité d'analyse des politiques au Canada, mais on comprend peu leur diversité (au-delà de leurs orientations bien connues), et on voit mal en quoi ils diffèrent d'autres groupes de réflexion comme les conseils gouvernementaux et les centres de recherches universitaires. Le présent article offre des concepts et un cadre permettant d'évaluer la capacité et le rôle des Instituts de politique. II compare la taille et les activités de plusieurs instituts canadiens bien connus et il place leur émergence dans un contexte historique. Dans sa conclusion, l'article suggère des moyens permettant d'impliquer davantage les instituts dans le processus de définition des politiques. 相似文献
757.
Greaven Sonia H. Santor Darcy A. Thompson Richard Zuroff David C. 《Journal of youth and adolescence》2000,29(6):631-646
Most research on self-handicapping has focused on adults. Only a few studies have examined self-handicapping in adolescents or the particular characteristics of the family environment that are associated with self-handicapping. Adolescents (N = 141) and their mothers completed a series of questionnaires assessing adolescent self-handicapping, adolescent dysphoria, and parenting variables in mothers, including parenting styles (care and overprotection) and parenting stress due to situational variables, parent–child dysfunctional interactions, and behavioral characteristics of the child. Results showed (a) that self-handicapping was positively related to age in girls, but not in boys, (b) that there was a strong relation between self-handicapping and dysphoria in both boys and girls, (c) that mother-rated care negatively predicted self-handicapping in girls beyond the effects due to girls' dysphoria, and (d) that maternal care moderated the relationship between self-handicapping and dysphoria in boys. Maternal care and depressive affect in young persons are independently related to self-handicapping behaviors in adolescents. Results are discussed in terms of implications for the hypothesized etiology of self-handicapping. 相似文献
758.
Discrimination Distress During Adolescence 总被引:1,自引:0,他引:1
Fisher Celia B. Wallace Scyatta A. Fenton Rose E. 《Journal of youth and adolescence》2000,29(6):679-695
Amidst changing patterns of accommodation and conflict among American ethnic groups, there remains a paucity of research on the nature and impact of racial and ethnic discrimination on development in multiethnic samples of youth. The Adolescent Discrimination Distress Index along with measures of caregiver racial bias preparation and self-esteem was administered to 177 adolescents drawn from 9th–12th graders self-identified as African American, Hispanic, East Asian, South Asian, and non-Hispanic white. Youth from all ethnic backgrounds reported distress associated with instances of perceived racial prejudice encountered in educational contexts. Instances of institutional discrimination in stores and by police were higher for older youth and particularly for African American and Hispanic teenagers. Encounters with peer discrimination were reported most frequently by Asian youth. Reports of racial bias preparation were associated with distress in response to institutional and educational discrimination and self-esteem scores were negatively correlated with distress caused by educational and peer discrimination. The importance of research on discrimination distress to understanding adolescent development in multiethnic ecologies is discussed here. 相似文献
759.
760.
The purpose of this study was to examine differences in empathy between offender and nonoffender youth. Seventy-six male and 33 female juvenile offenders between the ages of 12 and 18 years and 33 male and 33 female nonoffenders between the ages of 15 and 19 years comprised the samples for this study. Measures of empathy, altruism, and social support were administered to all participants and then the participants were analyzed for status group differences. Only 1 dimension of empathy, emotional tone, was found to be significantly different based on group status. Gender differences were found for both status groups for another dimension of empathy, personal distress. Among offender and nonoffender youth, females yielded higher scores in personal distress than did males. Emotional tone and family structure were found to be the most predictive variables of offender status. Findings were discussed based on previous research and implications for interventions were addressed.Evaluation and Special Programs 相似文献