THE ROLE OF INFORMATION TECHNOLOGY IN REGULATORY REFORM: THE CASE OF ELS

Abstract: The effects of the Electronic Lodgment Service on relations between tax agents and the Australian Taxation Office provide evidence for both the value and limitations of integrating information technology innovation with regulatory reform strategy. IT innovations such as ELS can promote cooperative regulation. The limitations of this achievement are largely limitations of regulatory context and strategy.     

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.     

How to Succeed in Reorganizing: The Case of the Norwegian Health Administration*

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.     

Detection of ketosis in vitreous at autopsy after embalming

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.     

The periphery-dominated centre

Abstract Irish political parties cannot be easily fitted into a conventional left-right framework. The Lipset-Rokkan centre-periphery concept is employed to explain this situation, and, in particular, to throw light on the persistent success of Fianna Fáil, the nationalist-populist party which has dominated the system since 1932. It is argued that Ireland affords an example of a polity in which the political concerns and style of the rural periphery came to 'invade' and dominate the urban centre for more than a generation. Evidence from a study of urban party activists indicates a persistence of rural political styles and ideological perspectives in a social context which has been for well over half a century.     

Radical Reform in New Zealand: Crisis, Windows of Opportunity, and Rational Actors

This article uses three perspectives to explain the radical economic and state sector reforms undertaken in New Zealand starting in 1984. We interpret the reforms using a rational-comprehensive perspective, a garbage can perspective and a modified garbage can perspective identified in the work of John Kingdon. With New Zealand as an illustrative case, we explore the conditions under which radical reform is possible, the factors governing the adoption of reforms, and the impact on the reform process of a country's historical and cultural traditions. Our analysis emphasizes the import of a package of ready-made solutions, strong advocates (particularly a well-placed policy entrepreneur) who attach the solutions to a problem, and the existence of a 'window of opportunity' for adoption of the reforms. We conclude with a discussion of the implications of adopting reforms that run counter to a nation's long-established traditions.