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Christine Parker 《Law & policy》2003,25(3):221-244
This paper critically examines the ability of compliance program audits to provide adequate assurance of compliance system performance. The empirical evidence comes from the use of compliance program audits in monitoring compliance with enforceable undertakings agreed upon between companies (that have allegedly breached the law) and the Australian Competition and Consumer Commission and the Australian Securities and Investments Commission. The evidence suggests that the primary value of compliance program audits in this context is as a management review that induces better compliance. Nevertheless, it may be the formal regulatory expectation of verification (and the belief that it is possible) that gives the compliance review its power to encourage management to listen and respond to auditors' recommendations for improvement.
The danger is that the review aspect of the audit will be captured by management concerns. This is evident in a tendency for the audit methodology to focus on management systems at the expense of forensic investigation of harm done (or likely to be done) to consumers and investors, and in a failure to seek out public opinion and input. This style of audit undermines the basic regulatory objective of democratic accountability for corporate responsibility. I conclude by using the literature on critical social audits to show that there is, nonetheless, significant potential for compliance program audits to open corporate management to democracy, and to make some suggestions as to how this might be possible. 相似文献
The danger is that the review aspect of the audit will be captured by management concerns. This is evident in a tendency for the audit methodology to focus on management systems at the expense of forensic investigation of harm done (or likely to be done) to consumers and investors, and in a failure to seek out public opinion and input. This style of audit undermines the basic regulatory objective of democratic accountability for corporate responsibility. I conclude by using the literature on critical social audits to show that there is, nonetheless, significant potential for compliance program audits to open corporate management to democracy, and to make some suggestions as to how this might be possible. 相似文献
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R. S. Parker 《Australian Journal of Public Administration》1981,40(1):1-11
It is a daunting honour to tread in the illustrious footsteps of those who have previously delivered this Oration. It is also a personal pleasure, because Sir Robert Garran was the gracious and tolerant chairman of the Canberra University College Council that gave me my first academic post. Impressive but totally unpretentious, Sir Robert was a man that I could look up to, literally as well as figuratively. In 1938, however, I was scarcely aware that Garran had been the first Commonwealth public servant, a permanent head for thirty-one years and, as Attorney-General John (later Sir John) Latham put it a few days after Garran retired in January 1932, "guide, philosopher and friend to every Federal Cabinet" during those years1 相似文献
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To facilitate in the identification of victims of a major disaster a trained dental manpower reserve is required. In the state of New South Wales, Australia, an annual three-day training course has been designed to familiarize dentists from both the public and private sectors with identification techniques. The course is aimed to preserve the flexibility of personnel so that they can be utilized in a variety of roles rather than rigidly structuring the make up of a team. It is envisaged though, that in a mass disaster situation teams would be specialized into dental autopsy, antemortem or comparison roles. 相似文献
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On the basis of the data presented above the following conclusions may be drawn. 1. The molecular ion peaks of most of the compounds examined are relatively weak but usually easily discernible to permit molecular weight determination. 2. The mass spectra of benzilate esters exhibit a relatively intense peak at m/e 183, and monitoring of this ion can serve as a means for preliminary screening for the presence of this type of a system. 3. Related esters exhibit a similar type of fragmentation resulting in a fragment ion analogous to m/e 183 but shifted by the appropriate number of mass units according to the substituents present. 4. Cleavage of the piperidine ring-ester oxygen bond in 3 and 4-substituted isomers is followed by selective losses of hydrogen radicals to produce ions of type e, f, and g as indicated above. It is significant that in a related piperidine ring system (methylphenidate) substituted in the 2 position, the same type of cleavage results in no further hydrogen losses [16] because of charge stabilization from the ring nitrogen (ion j, Fig. 17) [17]. In other words, the tendency to form a conjugated ion following initial bond cleavage can serve as a means for identifying the position of substitution on the ring and for distinguishing positional isomers. 相似文献
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This study examines consistency in opinion on a variety of important state and national policy questions. The data come from a two-wave panel study of adult Floridians conducted in 1981 and 1982. Wide variations in consistency of opinion over the 1-year period are found. Salience has an important impact on consistency, with respondents who find an issue salient almost always exhibiting more consistent opinions, but salience cannot explain the variations in consistency across issues. The level of government on which the issue is focused (national or state) has no bearing on consistency. Most important, the particular nature of the issue itself, especially how central it is to the individual and how long it has occupied the political agenda (maturity), affects consistency of opinion. Centrality and maturity both contribute to issue attitude consistency and even can compensate for one another. Both highly central new issues and remote old issues can produce consistent attitudes, but deficiences in centrality seem to override issue maturity. These findings illustrate the value of looking beyond opinion distributions to the meaning of the survey response. With information on consistency and its sources, the public opinion analyst can interpret polling results intelligently, and the study of public opinion can become more objective and scientific. 相似文献