Local Government Procurement of CPA Audit Services: The Role of the States

Recent studies have raised serious concerns about the quality of governmental audits by independent CPAs. Part of the problem is that many governmental units do not use effective audit procurement procedures. This article examines current state guidelines for the procurement of CPA audit services by local governments and recommends an expansion of the states' role in this area.     

Book reviews

Islamic homeland, soviet section

Alexandre Bennigsen and Marie Broxup, The Islamic Threat to the Soviet State. London & Canberra: Croom Helm, 1983, 170 pp. Cloth, £12.95. ISBN 0–7099–0619–6.

Islam Today: the USSR

T. S. Saidbaev, Islam: istoriia i sovremennost. Moscow: Znanie, 1985, 64 pp., 47,290 copies. Series Nauchnyi Ateizm, No. 11, 1985.     

Teenagers' perception of agreement over family expenditures,employment, and family life

Teenagers' perspective of disagreement over family finances and related factors were investigated. Involvement of teenagers in employment and percentage of earnings kept for personal use were examined. Reasons for employment affected disagreement over finances, whereas family income had no important effect on disagreement over finances in multivariate analysis. Disagreement over finances was important in explaining variation in satisfaction with money management in the family and in satisfaction with family life. Results have implication for reducing stress in family life and for contributing to theory on family resource management and adolescent development.This study is part of an interregional Agricultural Experiment Station Research Project NC-128 Quality of Life as Affected by Area of Residence. Cooperating states: Arizona, California, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, Nevada, Ohio, and Texas.Received Ph.D. from Purdue University. Research interests include family economics.Received B.S. from Cornell. Research interests include consumer and family economics.     

The social context of adolescent self-esteem

The global self-esteem of adolescents was examined in relation to two aspects of their daily lives: (a) the perceived quality of their relationships with parents and peers; and (b) their self-evaluation in the areas of school, popularity, and athletics. The quality of relationships with parents made significant contributions to the explained variance in self-esteem of both boys and girls. The quality of peer relationships made a significant additional contribution for girls but not boys. The importance of parent and peer relationships to self-esteem did not vary as a function of age for either sex. Self-evaluation of popularity was related to girls' global self-esteem, while evaluation of school performance was more important for boys.Received her Ph.D. from George Peabody College. Research interests include adolescent stress and coping, and parent-child relationships.Received his M.D. from Medical College of Georgia. Research interests include stress, eating disorders, and pregnancy in adolescents.     

Section 5 of the Voting Rights Act: Implementation of an Administrative Remedy

Section 5 of the Voting Rights Act is an administrative remedythat has not been fully enforced to protect the voting rightsof minority citizens in those jurisdictions covered by the VRA.Failure to enforce Section 5 fully is the result of: (I) thestructure of the Section 5 review process, (2) the poor qualityof data received by the U.S. Department of Justice, and (3)the cursory analysis of data by the Equal Opportunity Specialists.What is needed to strengthen Section 5 enforcement is a strongpresidential commitment to protect the interests of minorityvoters. Reform of the Section 5 review process can only takeplace if the president places voting rights enforcement highon his political agenda.     

Family life education for young inner-city teens: Identifying needs

Sexual decision making, perceptions of responsibility for birth control and pregnancy, and knowledge of contraception and the consequences of teenage pregnancy were assessed among 251 high-risk seventh- and eighth-grade black, inner-city adolescents to determine these young peoples' need for information. Survey results indicated that these adolescents were aware of contraceptive methods, but lacked practical information about requirements for obtaining them or method effectiveness. Many students were uninformed about the circumstances under which pregnancy can occur. Males indicated a willingness to have intercourse, regardless of the contraceptives used, if any, and believed responsibility for use of a birth control method belonged to females. Females believed themselves to be responsible for contraceptive utilization and preferred intercourse with adequate protection. Both genders endorsed the notion of mutual responsibility for an unplanned pregnancy and related decisions. Implications for school-based family life education programs for young adolescents are discussed.This research was supported by grants from the Illinois Department of Children and Family Services and the Pittway Charitable Trust, to the Center for Health Services and Policy Research of Northwestern University; the project was administered by the Ounce of Prevention Fund. Portions of this paper were presented at the 112th annual meeting of the American Public Health Association at Anaheim, California, November 1984. Conclusions or opinions expressed in this article are those of the authors and do not necessarily reflect the views of the Center for Population Options, Northwestern University, or the State University of New York at Buffalo.Received Ph.D. from Loyola University of Chicago. Major interests include policy analysis and maternal and child health care.Received Ph.D. from the State University of New York at Buffalo. Major interests include evaluation of the effectiveness of maternal and child health services.     

Unanimous decision making on the U.S. Supreme Court: Case stimuli and judicial attitudes

Although behavioral scholars have devoted much time and energy to attempting to explain decision making on the U.S. Supreme Court, they have virtually ignored the unanimous decision. We investigated the Vinson, Warren, and Burger Courts and discovered that the liberal outcome was more successful in the unanimous cases whether those cases involve civil liberties or economic liberalism and whether they were decisions to reverse or decisions to affirm. We also ascertained that the ideological position that tended to win in the unanimous reverse cases was related to the ideological position that tended to win in the nonunanimous reverse cases, but that no such relationship was present in the two kinds of affirm cases. These two findings are in conformity with a psychometric model, which posits that the relative position of judicial attitudes and case stimuli determines the vote on the U.S. Supreme Court.