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901.
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904.
Tat Chee Tsui 《East Asia》2009,26(1):21-39
The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values. 相似文献
905.
Robert A. Lonardo Peggy C. Giordano Monica A. Longmore Wendy D. Manning 《Journal of youth and adolescence》2009,38(3):367-383
Adolescent networks include parents, friends, and romantic partners, but research on the social learning mechanisms related
to delinquency has not typically examined the characteristics of all three domains simultaneously. Analyses draw on data from
the Toledo Adolescent Relationships Study (n = 957), and our analytic sample contains 51% male and 49% female as well as 69% white, 24% African-American, and 7% Latino
respondents. Parents,’ peers,’ and partners’ deviance are each related to respondents’ delinquency, and affiliation with a
greater number of deviant networks is associated with higher self-reported involvement. Analyses that consider enmeshment
type indicate that those with both above average romantic partner and friend delinquency report especially high levels of
self-reported involvement. In all comparisons, adolescents with deviant romantic partners are more delinquent than those youths
with more prosocial partners, regardless of friends’ and parents’ behavior. Findings highlight the importance of capturing
the adolescent’s entire network of affiliations, rather than viewing these in isolation, and suggest the need for additional
research on romantic partner influences on delinquent behavior and other adolescent outcomes.
相似文献
Robert A. LonardoEmail: |
906.
The current cross-sectional study investigated the links between various dimensions of organized activity involvement and
depressive symptoms, loneliness, and peer victimization in an ethnically and economically diverse sample of adolescents (N = 152; 58% female). Results indicate that adolescents who were involved in organized activities for more years also reported
lower levels of loneliness. There was evidence of diminishing returns when adolescents were very highly involved in organized
activities; those who were either under- or over-involved reported the highest levels of depressive symptoms. Conversely,
findings indicate that adolescents who participated in a narrow or wide range of activity contexts reported the lowest levels
of depressive symptoms. In addition, results suggested that the relation between organized activity involvement and adjustment
differs among adolescents from diverse ethnic and socioeconomic backgrounds. Findings from the current study also underscore
the importance of considering multiple indices of activity involvement when assessing its association with adjustment.
相似文献
Edin T. RandallEmail: |
907.
Growth curve analyses were used to investigate parents’ and peers’ influence on adolescents’ choice to abstain from antisocial
behavior in a community-based sample of 416 early adolescents living in the Southeastern United States. Participants were
primarily European American (91%) and 51% were girls. Both parents and peers were important influences on the choice to abstain
from antisocial behavior. Over the four-year period adolescents relied increasingly on parents as influences and relied less
on peers as influences to deter antisocial behavior. Significant gender differences emerged and suggested that female adolescents
relied more on social influences than did male adolescents but that as time progressed male adolescents increased the rate
at which they relied on peers. Higher family income was associated with choosing peers as a social influence at wave 1, but
no other significant income associations were found. Understanding influences on adolescents’ abstinence choices is important
for preventing antisocial behavior.
Emily C. Cook is in her final year of doctoral studies in human development and family studies at the University of North Carolina at Greensboro. Her research interests include peer influences and parental influences on adolescents’ problem behaviors, parental influences on adolescents’ social development, and effective prevention and interventions for adolescents who exhibit problem behaviors. Cheryl Buehler is a professor of human development and family studies at the University of North Carolina at Greensboro. Her research interests include marital conflict, marital relations, parenting, and adolescent well-being. Robert Henson is an assistant professor of educational research methodology at the University of North Carolina at Greensboro. Dr. Henson’s research interests include educational measurement, cognitive diagnosis models, hierarchical linear models, and mathematical statistics. 相似文献
Emily C. CookEmail: |
Emily C. Cook is in her final year of doctoral studies in human development and family studies at the University of North Carolina at Greensboro. Her research interests include peer influences and parental influences on adolescents’ problem behaviors, parental influences on adolescents’ social development, and effective prevention and interventions for adolescents who exhibit problem behaviors. Cheryl Buehler is a professor of human development and family studies at the University of North Carolina at Greensboro. Her research interests include marital conflict, marital relations, parenting, and adolescent well-being. Robert Henson is an assistant professor of educational research methodology at the University of North Carolina at Greensboro. Dr. Henson’s research interests include educational measurement, cognitive diagnosis models, hierarchical linear models, and mathematical statistics. 相似文献
908.
Little attention has been paid to the role of peer social capital in the school context, especially as a predictor of adolescents’
academic outcomes. This study uses a nationally representative (N = 13,738, female = 51%), longitudinal sample and multilevel models to examine how peer networks impact educational achievement
and attainment. Results reveal that, in addition to those factors typically associated with academic outcomes (e.g., school
composition), two individual-level peer network measures, SES and heterogeneity, had significant effects. Although educational
attainment was generally worse in low SES schools, for all ethnic groups higher attainment was associated with attending schools
with higher concentrations of minority students. At the individual level, however, membership in integrated peer networks
was negatively related to high school graduation for Asians, Latinos, and non-Hispanic whites, and to GPA for Asians and Latinos,
as only African-American achievement increased in more racially/ethnically heterogeneous peer networks. Our results suggest
that co-ethnic and co-racial peer friendship networks should not be viewed as obstacles to the educational accomplishments
of today’s youth. In fact, in many cases the opposite was true, as results generally support the ethnic social capital hypothesis
while providing little corroboration for oppositional culture theory. Results also suggest that co-racial and co-ethnic ties
may mediate the negative effects of school choice, or more specifically of between-school socioeconomic segregation. Consequently,
we conclude that school policies aimed at socioeconomic desegregation are likely to beneficially affect the academic outcomes
of all race/ethnic groups.
相似文献
Igor RyabovEmail: |
909.
Paul Vedder John Berry Colette Sabatier David Sam 《Journal of youth and adolescence》2009,38(5):642-653
Correspondence in value orientation between parents and their offspring may be due to actual transmission processes between
generations, but it may also be due to influences from the general value context in society that are common to parents and
their offspring. This common value context is referred to as Zeitgeist. The present study deals with one family relationship
value (i.e., parents’ and adolescents’ obligations toward the family). Participants were 1,252 immigrant and 726 national
adolescent–parent dyads from 10 Western countries. There were significant relationships between the value placed on family
obligations among parents and offspring, and these were independent of gender. Zeitgeist effects, both intergenerational and
intragenerational, were found. The strength of these Zeitgeist effects depended on the basis for defining Zeitgeist, either
a person’s own ethnic group or the wider community including both nationals and immigrants. For explaining national adolescents’
acceptance of their family obligations, both the ethnic and the national Zeitgeist played a role, whereas in the immigrant
groups only the ethnic Zeitgeist played a significant role. In short, in an immigration context it makes sense to distinguish
the influence of a person’s own ethnic group from the influence of the wider community, including other ethnic groups. Explanations
are suggested and implications are discussed.
相似文献
Paul VedderEmail: |
910.
Easter Dawn Vo-Jutabha Khanh T. Dinh James P. McHale Jaan Valsiner 《Journal of youth and adolescence》2009,38(5):672-690
Focusing on identity development explorations enables a greater understanding of contexts that affect immigrant adolescents.
Utilizing thematic and grounded narrative analysis of 46 journal writings, during a one-month period, from first and second
generation Vietnamese adolescents ranging in age from 15 to 18 (26 residents of a culturally and politically active ethnic
enclave in Southern California; 20 adolescents living outside the enclave), this study establishes ways in which a focus on
social context and exploration processes illuminates the complexity of immigrant adolescents’ identity formation. The two
groups shared many similarities, including precipitants to exploration and steps undertaken to explore identity. However,
two factors—social and cultural influences and emotional reactions—revealed interesting contrasts distinguishing enclave from
non-enclave dwelling Vietnamese adolescents. Data also suggested that immigrant adolescents strive to integrate different
domains of identity (ethnicity, gender, career) both with one another and with the historical, social, and cultural contexts
they occupy.
相似文献
Jaan ValsinerEmail: |