The Canadian Auditors General What is their role?

Abstract. A review of the role of the auditor general at the provincial and federal levels of government is desirable at this time. This article suggests and comments on several significant issues which should he considered in a review of the auditor general's role. The article notes why an auditor's services are essential and suggests that he must undertake a broadly conceived role which is concerned with financial, efficiency-systems, and program audit duties. It is pointed out that for the auditor general to function properly, an internal audit group must exist with direct responsibilities to a government minister or senior civil servant. It is argued that the auditor general, while directly responsible to the federal or provincial legislative body, must not see himself as an adversary of the civil servant or government politician. Several suggestions are made to strengthen the auditor general's ability to perform effectively. Finally, a controversial issue is introduced concerning whether or not the auditor general should enlist the aid of private, commercially-oriented, professional auditing firms to assist him in carrying out his responsibilities. It is argued that the role of private, professional firms should be limited to selected projects in the field of program audits. Sommaire. Il est opportun, à l'heure actuelle, de reconsidérer le rôle du Veri-ficateur général des gouvernements fédéral et provinciaux. L'auteur de cet article soulève et commente quelques questions fondamentales qui devraient être rete-nues lors de l'examen du rôle du Vérificateur. Il indique pourquoi les services d'un Vérificateur sont essentiels; il propose que son rôle soit envisagé de façon très large et que sa rompétence sétende aux questions financières, aux systèmes de rendement, et au contrôle des programmes. Il fait remarquer que le Vérificateur, pour jouer convenablement son rôle, devrait avoir un groupe interne de vérificateurs relevant directement d'un ministre ou dun haut fonctionnaire. L'auteur démontre que le Vérificateur général, tout en dépendant directement de l'organe législatif, ne doit pas se considérer comme l'adversaire du fonctionnaire ou de l'homme politique. Il propose différentes mesures dans le but de permettre au Vérificateur de mieux exercer ses fonctions. Enfin, il soulèe une question controversée à savoir si le Vérificateur général devrait engager l'aide de cabinets comptables privés, pour l'aider à s'acquitter de ses responsabilitks. Il démontre que le rôle des cabinets privés devrait être limitéà des projets particuliers, dans le cadre du contrôle des programmes.     

Technology transfer into capital-intensive industry II. Effect of legislative action

Government policy supports the customary industrial goal of putting new technology to work in industry as quickly as possible, so as to enhance productivity and save energy. There is continuing debate over how to achieve this goal, specifically as to the impact of legislation on efforts to improve industrial energy conservation. The Office of Technology Assessment has studied the effects of four types of legislation on four large energy-using industries: Chemicals, paper, petroleum refining and steel. The legislative options include fuel taxes, changes in depreciation rules, energy tax credits, and lower interest rates. The analysis indicates that reasonable levels of the first three of these will not be persuasive in motivating new investments, and will not speed up the rate of new technology penetration. The limits of new technology introduction are set by capital availability and cash flow. Accordingly, lower interest rates which promote capital availability would indeed increase the levels of capital spending and hence accelerate energy conservation.     

'Worrisome Trends': The voice of the churches in Malawi's third term debate

During 2001–3, Malawi's United Democratic Front governmentattempted to secure a constitutional amendment to allow PresidentBakili Muluzi to stand for a third term in office. A significantfactor in the failure of this attempt was the opposition ofMalawi's churches. Having played a prominent role as midwivesof the democratic dispensation inaugurated in 1993–94at the end of Kamuzu Banda's autocratic rule, the churches continueten years later to play an integral role in the nurturing anddevelopment of democratic politics. This article offers a surveyof the statements issued by the churches and an analysis oftheir role in the defeat of the third-term proposal. It is notedthat Malawi's churches have come to regard themselves as custodiansof democratic values, champions of the constitution and spokespersonsfor the people. The significance of appeal to the Bible is assessedand the churches' emerging challenge to the politics of patronageis examined. It is argued that, within civil society, the churcheshave proved to be the most effective agent in challenging theruling elite. The unity and unanimity with which they opposedthe third-term bid is identified as the key to their effectiveness.     

Adolescents' Commitment to Developing Talent: The Role of Peers in Continuing Motivation for Sports and the Arts

The role of peer relationships in supporting or hindering adolescents' talent development has received little research attention, despite the importance of peers in adolescents' lives. We conducted semi-structured in-depth interviews with 41 adolescents talented in sports or the arts, and their parents, to investigate (a) the role of peer relationships in adolescents' continued involvement in their talent activities, (b) possible differences in this role by activity domain, and (c) possible gender differences. Thematic analysis indicated that peers typically played a positive function in supporting the continued involvement of talented adolescents in their talent activities. There were differences in opportunities for peer relationships and social satisfaction between in-school and out-of school activities, but not between activity domains. Both males and females mentioned equally social benefits of such involvement. However, females mentioned receiving negative peer attention more frequently than males, and more often cited social dissatisfaction as a significant contributor to decreased involvement or quitting.     

Constructing Cooperation: A New Approach to Confidence Building between India and Pakistan

ABSTRACT

India and Pakistan have tempered their rivalry over the years by negotiating many bilateral confidence-building measures (CBMs), but the current patchwork of agreements cannot prevent an act of cross-border terrorism from triggering a major militarised crisis. To help mitigate this shortfall, this article advocates a new conceptual approach towards confidence building that identifies two categories of agreements – negative and positive. Negative CBMs oblige inaction; they can be defined as promises to eschew provocative behaviour, so as to prevent miscalculation and accidental war. Most prominent Indo-Pakistani CBMs fall under this category – examples include agreements on non-attack of nuclear facilities and non-violation of airspace. Positive CBMs, by contrast, oblige action; they entail tangible engagement and cooperation in the military, diplomatic, or economic domains. Examples might include counter-piracy cooperation and the expansion of people-to-people contacts. This article argues that positive CBMs invite reciprocity and are a plausible tool for promoting bilateral goodwill, reducing mistrust, and insulating Indo-Pakistani relations from shocks.     

The Equality of Public School District Funding in the United States: A National Status Report

For over 30 years, the distribution of educational opportunities and the equality of education funding across communities has generated considerable interest among policy makers, the public, and the courts. This article takes advantage of national data sets to examine funding equality across school districts in 49 states for fiscal years 1992 and 1995. It presents rankings of each state's funding equality and explores factors that may be related to the level of equality within states and to changes across years.
The analyses suggest that, overall, within-state equality improved slightly between 1992 and 1995, although most states' relative rankings changed little during the period. States with fewer school districts relative to students tended to have a more equal distribution of education dollars than states with more districts. States with higher proportions of revenues provided by state governments generally showed a more equitable distribution of resources than states in which districts were more dependent on local revenues.     

Providing Adequate Educational Funding: A State–by–State Analysis of Expenditure Needs

While school finance research and litigation has traditionally focused on the equity of funding across school districts, courts and policy makers are increasingly addressing the adequacy of educational resources. This article reviews recent developments in adequacy research and estimates the additional expenditures required to achieve adequacy across states. Using the cost–adjusted national median of current per–pupil expenditures as a benchmark for adequacy, the results suggest that additional spending of $15.6–18.5 billion is needed nationally to reach the benchmark in all districts. The additional spending would be concentrated in a small number of states, particularly in urban and urban fringe districts.     

A Study of the Frequency of Self-Mutilation in a Community Sample of Adolescents

Currently little research exists examining self-mutilation (SM) in community samples of adolescents, despite tentative findings suggesting that self-harming behaviors, including SM may be increasing. The present study provides a comprehensive review of previous literature on the frequency of SM as well as preliminary epidemiological data concerning the frequency of SM in a community sample of high schools students. The relationship between SM, anxiety, and depressive symptomatology was also assessed. Four hundred and forty students from two schools, an urban and a suburban high school, were given a screening measure designed to assess for SM. Students who indicated that they hurt themselves on purpose also participated in a follow-up interview. Based on interviews it was found that 13.9% of all students reported having engaged in SM behavior at some time. Girls reported significantly higher rates of SM than did boys (64 vs. 36%, respectively). Self-cutting was found to be the most common type of SM, followed by self-hitting, pinching, scratching, and biting. Finally, students who self-mutilate reported significantly more anxiety and depressive symptomatology than students who did not self-mutilate. Results are also presented concerning demographic information and patterns of SM behavior.