Effective working relationships between audit committees and internal audit—the cornerstone of corporate governance in local authorities, a Welsh perspective

This research looks at the working relationship between audit committees and the internal audit function within Welsh local government. The focus is primarily on the working relationship from the perspective of the head of internal audit, also known as the Chief Audit Executive or Chief Internal Auditor [Head of internal audit will be used synonymously with that of Chief Audit Executive and Chief Internal Auditor]. Is it a marriage of convenience or a working relationship where the two can capitalise on what they both bring to the corporate governance arena? Reluctance by local government in Wales to embrace the merits of audit committees in the late 1990s means that local government is playing catch up with other public sector organisations. This in turn affects the recognition of the benefits of an effective audit committee capable of working with the internal audit function to promote sound corporate governance. Published guidelines by the UK public sector accountancy body in 2005 on the implementation of audit committees within local government made those organisations yet to establish an audit committee to rethink the situation, and were encouraged by the seemingly positive benefits of audit committees. Wales was no exception, and the 22 local authorities considered embracing the concept of audit committees. Consequently, this placed the internal audit function and head of internal audit under the spotlight in terms of the expectations of the audit committee members. Audit committees roles and responsibilities mean that they should assist councils and officers to ensure they undertake their responsibilities with probity and effectiveness, especially in respect of financial control. It is imperative that committee chairs and internal audit can function as a working team in order to be effective. Audit Committees have a role to assess the performance of the internal audit function, appoint heads of internal audit, support and promote the audit function within the organisation. It is therefore important that the heads of internal audit have confidence and respect for the audit committee and its chair in terms of the skill and knowledge it has of the audit role in relation to the financial and non-financial aspects of the organisation. Laura Spira (2003) comments on how very little research has been undertaken in relation to the audit committee activities, within the private sector, consequently very little is known about what they actually do, let alone how effective they are in undertaking their role. In a similar vein, the same is true of the public sector audit committee activities, especially when they have tended to adopt the private sector audit committee as a blue print to their own audit committee development.     

The role of support person for Ngaanyatjarra women during pregnancy and birth

BackgroundThis study took place in a remote community on the Ngaanyatjarra Lands, Western Australia. Ngaanyatjarra women's cultural practices have been subject to erosion during the past 70 years. Women are now expected to birth hundreds of kilometres from home and, due to financial barriers, without family support. Older women lament their lack of input into, and control of, contemporary birthing services.Research questionIn order to provide culturally appropriate maternity services we asked: What issues would the Ngaanyatjarra women of the community like to see resolved in the area of antenatal and birthing services?Participants and methodsEligible participants were any Ngaanyatjarra women of the study community who had birthed at least once. We utilised a participatory research methodology. 36 women were interviewed.FindingsThis paper discusses one finding related to support for child-bearing women. The role is important in many ways. Ngaanyatjarra women did not traditionally have their support persons with them during labour and birth, nor do they necessarily expect them to be present in current times. Most women do, however, wish to have a support person with them during antenatal checkups and when they travel to town to await birth.ConclusionAboriginal women from remote communities should be able to have a support person with them when they access regional birthing services, but the nature of this role must not be assumed. A culturally appropriate service has input from the community, provides options and respects choices.     

Simultaneous closeness among order statistics to population quantiles

We derive expressions for the probability that an individual order statistic is closest to the target parameter among the order statistics from a complete random sample. Results are given for random variables with bounded and complete support. We then apply these general results to location-scale parameter families of distributions with specific applications to estimation of percentiles. In this case, simultaneous-closeness probabilities depend upon the parameters through the value of p in the percentile and the sample size, n. Results are finally illustrated with the estimation of percentiles for normal and exponential distributions.     

Fractal analysis of surface roughness by using spatial data

We develop fractal methodology for data taking the form of surfaces. An advantage of fractal analysis is that it partitions roughness characteristics of a surface into a scale-free component (fractal dimension) and properties that depend purely on scale. Particular emphasis is given to anisotropy where we show that, for many surfaces, the fractal dimension of line transects across a surface must either be constant in every direction or be constant in each direction except one. This virtual direction invariance of fractal dimension provides another canonical feature of fractal analysis, complementing its scale invariance properties and enhancing its attractiveness as a method for summarizing properties of roughness. The dependence of roughness on direction may be explained in terms of scale rather than dimension and can vary with orientation. Scale may be described by a smooth periodic function and may be estimated nonparametrically. Our results and techniques are applied to analyse data on the surfaces of soil and plastic food wrapping. For the soil data, interest centres on the effect of surface roughness on retention of rain-water, and data are recorded as a series of digital images over time. Our analysis captures the way in which both the fractal dimension and the scale change with rainfall, or equivalently with time. The food wrapping data are on a much finer scale than the soil data and are particularly anisotropic. The analysis allows us to determine the manufacturing process which produces the smoothest wrapping, with least tendency for micro-organisms to adhere.     

A comparison of population average and random-effect models for the analysis of longitudinal count data with base-line information

The generalized estimating equation (GEE) approach to the analysis of longitudinal data has many attractive robustness properties and can provide a 'population average' characterization of interest, for example, to clinicians who have to treat patients on the basis of their observed characteristics. However, these methods have limitations which restrict their usefulness in both the social and the medical sciences. This conclusion is based on the premise that the main motivations for longitudinal analysis are insight into microlevel dynamics and improved control for omitted or unmeasured variables. We claim that to address these issues a properly formulated random-effects model is required. In addition to a theoretical assessment of some of the issues, we illustrate this by reanalysing data on polyp counts. In this example, the covariates include a base-line outcome, and the effectiveness of the treatment seems to vary by base-line. We compare the random-effects approach with the GEE approach and conclude that the GEE approach is inappropriate for assessing the treatment effects for these data.     

The Use of Protective Behaviors in Relation to Gambling Among College Students

The purpose of the current study was to evaluate a measure of gambling protective behaviors and examine the relationship between indices of gambling behavior, including frequency, quantity and problem severity, and the use of gambling protective behaviors. Undergraduates from a large public university (N = 4,014) completed a web-based screening survey comprising measures of gambling and health behaviors, from which those who gambled within the past 6-months (n = 1,922, 48 % of the entire sample) were invited to complete the baseline assessment, including the Gambling Protective Behavior Scale (GPBS). The GPBS was determined to have two subscales, primarily consisting of harm reduction strategies that reduce the money or time spent on gambling, or avoidance strategies that help to minimize engagement in gambling activities. Hierarchical multiple regressions found participants’ sex moderated the relationship between use of protective behavioral strategies and gambling outcomes. However, effects were in the opposite direction to those hypothesized. Specifically, because women gambled less, had lower gambling problem severity, and reported more frequent use of gambling avoidance protective behaviors, the relationship between use of gambling protective behaviors and gambling outcomes was stronger for men than women. Men who used more avoidance strategies gambled less frequently compared to men who used fewer avoidance strategies. Similarly, men who used more harm reduction strategies spent fewer dollars on gambling and had lower scores on gambling problem severity compared to men using fewer harm reduction strategies for women these relationships were less pronounced. Implications of incorporating specific gambling protective behavioral strategies into prevention and treatment programs are discussed.     

Understanding Contemporary Challenges to INGO Legitimacy: Integrating Top-Down and Bottom-Up Perspectives

In recent years, INGO legitimacy has been subject to growing scrutiny from analysts and practitioners alike. Critics have highlighted a backlash against INGOs in the Global South, a growing mismatch between INGO capacities and contemporary global challenges, and diminishing support for norms such as democracy and human rights that underpin INGOs’ work. Although these problems have attracted significant attention within the academic literature, this article argues that existing explorations of INGO legitimacy have broadly conformed either to a top-down approach focused on global norms and institutions or a bottom-up approach focused on the local dynamics surrounding states and populations in the Global South. We suggest that this divide is unhelpful for understanding the current predicament and propose a new approach, which pays closer attention to the interaction between bottom-up and top-down dimensions, and to historical context. This new approach can provide important insights into current debates about the future roles and internal structures of INGOs.     

Behavioral consequences of consumer dissatisfaction with medical care

The effects of consumer dissatisfaction with doctors and medical care services on intentions to seek care and subsequent behavior were estimated using data from four general population studies. Satisfaction was linked to reported intentions regarding care-seeking behavior (choices between self-care and seeking care from a regular doctor or emergency room) in response to both minor and serious medical problems. These results were replicated in two populations with diverse sociodemographic characteristics. Satisfaction scales also predicted subsequent changes in medical care providers and disenrollments from prepaid health plans independent field tests. These results suggest that the behavioral consequences of individual differences in satisfaction with doctors and health care services are noteworthy from both clinical and social perspectives.