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This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents.  相似文献   
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There has been a growing concern about administrative reform in many countries during the last 10–20 years. The central administrative apparatus has been restructured, partly as an instrument to fulfill collective, political goals. This study of the reorganization of the central health administration in N orway shows that political and administrative leaders increase their control through a planned reorganization. But such a comprehensive reform also creates problems in adjusting to new administrative roles.  相似文献   
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This article had several purposes. First, I wanted to highlight the work of Esther Bubley, an American photographer whose documentary work for the Farm Security Administration and the Office of War Information in the early 1940s is largely unknown. Second, I wanted to show how her images complicated and undermined the traditional themes of Depression era photography in the United States. Third, by looking at her images of women, my intention was to reveal how she worked against depictions of femininity during the Depression, and in confrontation with one-dimensional portrayals of women as America entered the Second World War. In conclusion, I contend that Bubley's images were fundamentally portrayals of working-class femininity represented as being an individual - rather than a symbolic - experience. Most specifically in the images I have examined, Bubley deconstructs an ideological image of female working-class identity which was central to documentary photography in 1930s America. For example, unlike in photographs by Dorothea Lange, Bubley did not portray working-class women as metaphoric sites of passive endurance which would eventually lead to the rejuvenation of American nationalism. Rather, she showed working-class women to be potentially subversive in the ways they defined themselves against the legacy of 1930s photography and in opposition to the ideological impositions of wartime propaganda. As a result, Bubley's images of working-class women waiting in bars for lonely soldiers, or looking for a future beyond the confines of their boarding house existences while remaining outside the middle-class boundaries defined by capitalist consumerism, set out a pictorial foundation for working-class female identity which exists beyond the context in which the photographs were taken. Consequently, Bubley's work highlights individual self-identity, personal empowerment and self-conscious desire in working-class women which was - and still is - confined and repressed by economic disadvantage and systematic marginalization from an American society defined from a middle-class point of view.  相似文献   
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Ketosis occurs in ketoacidosis or malnourishment. When either is suspected in relation to a death, it may be important to analyze for ketosis at autopsy. We encountered a case where starvation was suspected in a deceased nursing home resident, where the body had been embalmed prior to autopsy. Gas chromatography (GC) was unable to separate acetone from formaldehyde, a component of embalming fluid. The Acetest is a simple test that can detect acetone and acetoacetate in body fluids. We validated the Acetest with GC on vitreous. The Acetest and GC were consistent except at very low levels of acetone or acetoacetate. The sensitivity of the Acetest for acetoacetate in vitreous was 10 mg/dL, consistent with early starvation. Significant interference from embalming fluid did not occur. The Acetest was negative in the described case. The Acetest is a simple and useful test for the detection of ketosis in embalmed autopsies.  相似文献   
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Abramson and Inglehart find a significant trend toward postmaterialist values in Western Europe, which they argue is largely driven by the gradual processes of generational replacement. Clarke, Dutt, and Rapkin argue that this trend is a methodological artifact of the wording of Inglehart's four-item measure of materialist/ postmaterialist values. They claim that because this battery does not include a question about unemployment, in periods of high unemployment respondents tend to choose postmaterialist goals. The long-term trend toward postmaterialism in Western Europe, they argue, results from rising levels of unemployment during the past two decades. Abramson and Inglehart point out that increases in inflation have a short-term impact on decreasing postmaterialism, but maintain that the positive relationship between unemployment and postmaterialism is spurious. As this analysis shows, Clarke, Dutt, and Rapkin find a positive relationship between unemployment and postmaterialism by building a model that has little theoretical justification and that is not robust to changes in specification. As this analysis demonstrates, unemployment is actually linked with support for materialist goals, and the trend toward post-materialism is robust in the face of alternative time frames, models, and specifications. The weight of the evidence demonstrates that the long-term trend toward postmaterialism in Western Europe is driven by generational replacement.  相似文献   
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