独立审计实务中审计技术运用不充分的研究

独立审计实务中典型审计技术运用不充分的原因,有市场经济体制不完善、行政干预、过低的审计收费等职业环境方面的原因及执业人员业务水平低、职业道德缺乏、事务所规模偏小等审计执业界自身方面的原因.减少对事务所的行政干预、建立健全法律法规、发挥注册会计师协会的桥梁和纽带作用完善审计技术运用.     

关于完善企业内部审计机制的几点思考

在依法治企的今天,完善企业内部审计机制,是规范审计工作的重要保障。鉴于我国企业内部审计机构独立性较差、领导关系多样化且层次较低的现状,应坚持独立性、权威性的原则,在董事会下设审计委员会,在行政系统—经营管理系统设置审计机构是最佳模式选择。这种双向负责、双轨报告、保持双重关系的组织形式,在发挥监督职能的同时,也发挥了管理、评价与服务职能。     

The Troubled Families Programme: Learning about policy impact through realist case study research

This article aims to critically explore how qualitative case study research that is founded on realist principles can fundamentally enhance social policy evaluation methodologies and, in turn, provide improved learning for policy makers and practitioners. We suggest that these methodological advantages are accrued through the careful construction of theory-based explanations of “how” policy programmes work thereby addressing the limitations of quasi-experimental methods—namely, a focus on and prioritisation of outcome measures. The paper situates this key argument within wider, long-standing debates about evidence-based policy making and what constitutes “evidence” of impact in social policy. It does so through reflection on the contentious and contradictory knowledge claims that surround the Troubled Families Programme and evaluative claims regarding its efficacy. In conclusion and looking forward, we suggest that there remains much scope to combine “intensive” qualitative case studies with “extensive” quantitative measures within local and national evaluations of complex, multidimensional social policies, such as the Troubled Families Programme.     

Data audit: Its place in auditing

The terms “audit”; and “data audit”; have previously appeared in the science literature (see for example, Glide, 1975, p. 207, 1976, pp. 187–190; Noel, 1979, p. 73). Attempts have been made in that literature to discuss the nature of these terms. However, we are not aware of any discussions that have evaluated the nature of “data auditing”; in terms of the existing auditing literature. In this paper we briefly review the history of traditional auditing; briefly review the various types of auditing and auditors that exist in the United States; consider the generic nature of auditing; consider definitions of data audits that appear in existing science literature; consider the nature of data auditing; and consider where data auditing can be placed within auditing.     

The school experience of children in residential care: A multiple case study

Children in residential care are the out‐of‐home population group with the lowest rate of access to postsecondary education. Research aimed at understanding their situation within the school context suggests that besides learning progress and outcomes, subjective experiences should be taken into account. Qualitative research based on a multiple‐case study was designed and carried out in Spain with the aim of deepening the understanding of the individual school experiences of three children in residential care. Each case was analysed from the perspective of the child, the educators and the teachers. Semistructured, one‐to‐one interviews were carried out, and children's files were consulted. The results pointed to emotional distress and accumulated educational delay as common traits of the three children in the study. In shaping each particular school experience, the key themes identified included (1) individual characteristics, (2) the children's academic aspirations and strategies, (3) relationships with peers and teachers, (4) response experienced in school, (5) the complex structure of the residential centre, (6) the sense of belonging to the residential centre, (7) team work and (8) political action and investment in inclusive education.     

A phenomenological case study on immigrant workers' gambling addiction in Korea

This study explores the experiences that have led some of Korea's immigrant workers into gambling addiction and examines possible social welfare services that could support treatment. Immigrant workers' gambling experience as aliens in Korea was analyzed through the methodology of a phenomenological case study. The participants, who voluntarily consented to the study, were five immigrant workers addicted to gambling. Data were collected through one‐on‐one, in‐depth interviews over 6 months, starting in July 2018. The essential themes that emerged in the interviews were “changing strategies for survival,” “forgetting oneself without any sense of responsibility or shame,” “gambling as routine daily life,” “obsession with making a fortune in one go,” and “no home to return to.” Based on its results, this study makes suggestions for the prevention of gambling addiction in immigrant workers. Further, future research needs to be broadened to analyze nationwide cases of immigrant workers with more diverse demographic backgrounds.     

Using the case study approach for improved programme evaluations

This paper discusses the case study approach to programme evaluation in the human services and its multiple benefits to the evaluator and to the various stakeholders in the programme being evaluated. Of particular importance is the use of a case study to examine programme processes which then inform the design of the outcome study of programme effects. Following a brief overview of the case study approach in research and its applications, the authors delineate its benefits and illustrate these using the evaluation of a model programme designed to reunify families separated by a child's placement in foster care. The results of the case study more clearly defined the programme's processes for both the researchers and the programme staff, and illuminated the desired outcomes which then were delineated in measurable terms. The result was a design for an outcome evaluation that was consistent with programme goals, processes, and intended benefits. The case study also facilitated communication and collaboration between the researchers and the programme's stakeholders, provided important information for agency decision‐makers, and contributed greatly to the potential for the success of the overall evaluation.     

Evaluation of therapeutic play: a challenge for research

There is increased pressure on practitioners offering therapy to troubled children to provide evidence of efficacy of their interventions. However, current research has not yet provided the necessary evidence. There are considerable difficulties creating a quantitative research design which excludes all relevant variables and produces unequivocal data. Quantitative research, which mainly takes the form of narrative case studies, provides ample anecdotal evidence, but there is, as yet, no comprehensive review of these data nor clear conclusions drawn. It is also necessary to consider the purpose of a narrative case study: few claim to be objective or provide a comparative analysis of a given intervention. None of the research currently available includes the opinions of experiences of children.     

Results of a survey on research practices,completed by attendees at the third conference on research policies and quality assurance

A survey was conducted to evaluate the responses of attendees at the Third Conference on Research Policies and Quality Assurance, in May, 1993, as to their perceptions of the frequency of questionable research studies, the desirability of good research practices (GRP) guidelines, and whether all research organizations should perform routine data audits. The vast majority of respondents had suspicions or evidence of other researchers performing questionable studies. Most respondents supported the development of GRP guidelines and preferred that they not be in the form of federal regulations. Most respondents also favored routine data audits.     

A qualitative case study of a Korean former addict’s existential self‐interpretation and identity transformation

This study explored the case of a former addict, focusing on his existential self‐interpretation and identity transformation process. This study began from the question of whether philosophical processes related to existential self‐interpretation could lead to the formation of the concept of bottoming out and of identity transformation. To answer this question, the study analyzed the case of a male in his mid‐forties who was addicted to drugs for approximately 30 years and has only recently maintained abstinence. The study used the phenomenological approach to determine the meaning drugs held for him in each stage, and what drug‐related identity he had in each stage. Further, this study identified the integrative implications of these meanings in terms of existential self‐interpretation and identity transformation. The four different identities the man identified for the four stages of his life were juvenile delinquent, gang member, half‐gangster, and breadwinner, and the associated meanings drugs had for him during each period were “glue,” “filthy,” “leeches,” and “abstinence,” respectively. Finally, this study elucidated the integration of these meanings through the hermeneutic circle, identified the social welfare implications of the findings, and developed educational recommendations.     

How do researchers perceive research misbehaviors? A transcultural case study of Chinese and Flemish researchers

China has achieved a dramatic development in scientific research over the last few decades. However, just like many other countries, it has also seen a surge of scientific misconducts. With its expansion of international publications, retractions due to suspected research misconduct are also on the rise. A transcultural case study was conducted by investigating the perception of research misbehaviors by Chinese researchers compared to their Belgian Flemish colleagues. The study was designed to find out variation in research practices in different countries and to see how research was shaped and influenced by cultural contexts. An online questionnaire was sent to 3,236 researchers by e-mails and it received a response rate of 13.09%. They were asked to score 32 research misbehaviors on a 5-point scale. The findings suggested that compared to Flemish respondents, the Chinese had a significantly higher acceptance toward most research misbehaviors. To be more specific, the Chinese respondents felt less unacceptable toward behaviors violating such values as honesty, fairness, and verifiability than the Flemish, while their perceptions of behaviors that violated such values as responsibility, objectivity, and truth were not different compared to the Flemish. This case study implies that the Chinese research community is in an urgent need of training in responsible conduct of research and strong as well as sound guidelines for responsible research practices in place.     

Perceptions concerning research integrity and the practice of data audit in the biotechnology industry

A survey was conducted in order to evaluate the responses of biotechnology executives concerning their perceptions of the frequency of questionable R & D studies performed in their companies and to assess the extent to which their companies voluntarily conducted data audits. Data audit was found to be commonly practiced on a voluntary basis by biotechnology companies, in contrast to its almost lack of practice by universities. However, public companies were more likely to practice data auditing than privately held companies. Moreover, the likelihood that managers suspected or detected questionable studies in their companies was significantly increased if the company practiced data auditing.     

Can we remember differently? A case study of the new culture of memory in voluntary organisations

This article analyses the positive contribution that Slovenian voluntary, non–governmental organisations, users' organisations and community–based services in the field of mental health have made to the 'new culture of memory' of helpers and users. The conceptual differences between Slovenian psychiatric (institutional) treatment and voluntary community care are presented through the case study of Clare, a young woman who was diagnosed as a chronic schizophrenic. This example shows the importance of community care in voluntary organisations for the reduction of disability associated with mental disorders. The development of the new culture of memory in voluntary organisations and community–based services is not only the 'narrative turn' within social welfare, but also symbolises the 'implicit turn' in the relationship between the helper and the user. The real challenge of the new culture of memory in the process of help to disabled people (in respect of individuals working through traumatic memories) is that the helper can bear and support the user on a daily basis. During the process of their relationship, the deep implicit relational memories of both become activated and influence the change within the user as well as the helper.     

Suppressing research data: Methods,context, accountability,and responses

Research data can be suppressed in various ways, including organizational secrecy, defamation law and refusal to reply to queries. In a broader sense, methods of suppression include pressures not to do research in the first place and attacks on scientists who produce unwelcome data. The context of this sort of suppression includes individual self‐interest, vested interests, and paradigms. Suppressing research data can be either compatible with or contrary to accountability, depending on the constituencies involved. Ways to challenge suppression of research data include individual requests, exposés, refusal to suppress, publicity, creating new data, and social movements.     

Part III: A student learns casework

Abstract

When homeless and severely mentally ill individuals leave housing programs designed to help them achieve stability, their very lives become at risk. Despite the prevalence of this problem and its potentially life-threatening consequences, there is a complete dearth of case studies examining why clients in programs for the homeless and mentally ill suddenly depart from those programs, and how paranoid and other seemingly unreachable clients can significantly improve the quality of their lives. This single case study, utilizing a naturalistic methodology, provides a before and after picture of a client who precipitously left a housing program, then returned two years later in a state of severe physical and mental decompensation. The study focuses on understanding why the client left the program the first time and what could be done to prevent another premature discharge. The findings point to a lack of coordination of care and problems with stable human interaction on the part of those caring for Charles, and are critical to understanding how to engage successfully with homeless and severely mentally ill clients.     

Research Review: Parents' service experience – a missing element in research on foster care case outcomes

A large body of child protection literature focuses on termination of parental rights, family reunification, and children's re‐entry into care as outcomes for children in foster care. Studies have investigated child, placement, family, and parent variables as predictors of case outcome. However, one important group of variables remains largely unstudied: factors related to parents’ service experience. Parents’ service experience includes parents’ perceptions of and involvement in the various services in which they must participate in order to recover their children from foster care (e.g. mandated treatment programmes such as substance abuse rehabilitation, parenting skills classes, etc.). The parental perspective on the foster care process is a critical element in the life of a child protection case, and its influence on case outcome must be explored. A brief review of the current literature on case outcome predictors is provided and parents’ service experience is highlighted as an area in need of investigation. Suggestions for the measurement of parents’ service experience are also offered.     

Making the case for youth participatory action research opportunities to enhance social developmental scholarship

Youth are capable agents with the capacity to engage with and shape issues pertinent to their lives. In the field of social development, we are witnessing an exciting increase in children and adolescent involvement in the research process. Youth-led participatory action research (YPAR) is one such method, encompassing youth participation in identifying pressing issues within their own communities, collectively gathering, and systematically analyzing data to understand the root causes of such issues, and organizing for social change informed by rigorous empirical evidence. YPAR provides an opportunity to strengthen our understanding of social development processes. Using three illustrative case studies from YPAR projects engaging elementary, high school, and college-age children and adolescents, I discuss the connections between YPAR as a mechanism for enhancing social developmental research designs, an intervention in and of itself fostering key social-emotional competencies, and a process for facilitating more equity-oriented scholarship. The paper concludes with strategies for how researchers new to YPAR may incorporate this practice into their research and key training considerations.     

Studying democratic innovations: toward a problem-driven approach to case study research

ABSTRACT

Hajer and Wagenaar (2003. Deliberative Policy Analysis: Understanding Governance in the Network Society. Cambridge: Cambridge University Press, xiv, 16) advanced a conception of policy analysis – “Deliberative Policy Analysis” – that “rests on three pillars: interpretation, practice and deliberation.” This form of policy analysis, they argued, supports “more direct, participatory forms of democracy” involving “democratic deliberation on concrete issues” (xv, 29). Since their writing, empirical research on such initiatives – “democratic innovations,” for short – has blossomed. However, while deliberative policy analysis is itself post-positivist in orientation, many researchers bring a (quasi-) positivist orientation to their work on democratic innovations. A key challenge for deliberative policy analysts is, then, how to participate in this field of inquiry while maintaining a post-positivist orientation. Pragmatist philosophy, I submit, can help them to meet this challenge. Pragmatism rejects a number of positivist assumptions about the nature of empirical inquiry. Relatedly, it supports the claim that policy analysis should be interpretive, practice-oriented, and deliberative. Indeed, it suggests that policy analysis cannot avoid being so. By way of illustration, I indicate how pragmatism points to an approach to case study research that rests on the three pillars.     

对近十年老舍研究的反思

近 10年老舍研究的成就有目共睹 ,但论题重复、视角单一和创见贫乏所形成的沉寂状况也日益明显。老舍研究需要在多维视野中进一步整合研究内容 ,提出新的研究课题并在更大视野中进一步拓展。