The Single Audit Act of 1984: A Survey of Practitioners

The Single Audit Act of 1984 (SAA) attempted to strengthen Congress's control over disbursement and monitoring of federal funds intended for governmental and nonprofit entities. The SAA's primary agent of federal control is the auditor. This article examines the historical development of the SAA and discusses the results of a survey of auditors and accountants who are members of the Intergovernmental Auditing Forum. The survey addresses auditors' conception of the SAA and the auditor's role in achieving better control of federal disbursements.     

Species loss revisited

Among his books are The Economics of Population Growth; Effort, Opportunity, and Wealth;and Population Matters: People, Resources, Environment, and Immigration (the latter was published by Transaction).     

The (non) equivalence theorem when there are matching grants as well as lump sum grants

In developing their influential equivalence theorem Bradford and Oates (1971) implicitly assume that there is a lump sum grant only. This paper explores whether the equivalence result continues to hold when the lump sum grant is part of a program of grants-in-aid which includes a matching grant. It is shown that the equivalence results as stated by Bradford and Oates does not hold in these more general circumstances; however, a much weaker equivalence result does hold. This finding is important because there has been a tendency in the empirical literature to assume that the equivalence result holds under quite general circumstances. It is also shown here that the combined use of lump sum and matching grants can produce a reverse flypaper effect.     

Mothers' and Fathers' Attitudes Toward Their Children's Academic Performance and Children's Perceptions of Their Academic Competence

Journal of Youth and Adolescence - Do mothers' and fathers' attitudes towards their children's academic performance influence children's perceptions of their academic competence?...     

Differences in Empathy Between Offender and Nonoffender Youth

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