Cost/quality tradeoffs for control procedures in information systems

An analytical framework is presented to study the cost/benefit tradeoffs of alternative internal control scenarios designed to ensure quality of outputs from information systems. A mathematical model is used to evaluate the impact that various alternatives have on system performance and cost. The model can be used to compare the benefits gained from enhanced processing with those arising from more effective internal control procedures. Model variables under the control of system designers include placement and effectiveness of internal control procedures, cost and quality of processing activities, both manual and computerized, and cost and quality of correction procedures. The model incorporates a penalty cost incurred by failure to detect and correct errors. The analytical process is illustrated through application to a specific information system.     

盈余重述归因分析——资产负债表膨胀的角度

针对国内外学者对财务重述原因的争议,在借鉴已有研究成果的基础上,本文从资产负债表膨胀的角度对盈余重述进行了归因分析。以高报盈余的重述公司为对象,利用多元回归分析等方法实证后发现,与非重述公司相比,高报盈余的重述公司在财务报告发生错误的年度资产负债表膨胀水平较高,说明公司被重述期正向调整了盈余,重述归因于公司之前年度有意的盈余管理;违规公司被重述期期初的资产负债表膨胀度显著高于非违规公司,证明公司违规主要是由于会计准则弹性范围内调整盈余的机会受限。     

A global meaning of supply chain social sustainability

Abstract

The purpose of this research is to help reduce tensions in supply chain social sustainability (SCSS) decisions by providing a common global, contextual definition of social sustainability. This exploratory study utilised an inductive structured interview method to capture SCSS concept meanings. Those interviewed are from, have lived, and worked in developed economies, emerging economies and the base of the pyramid (BOP) economies. The results present a new global baseline definition of SCSS to inform theory and practice by finding that SCSS meanings differ not only between the different levels of economic development, but also within the levels as well. Culture, community and whether basic human needs are met all weigh into perspectives of what this concept is and should entail; a broad, contingent definition is most appropriate moving forward for sustainability planning and execution. Further research with stakeholders in more countries and communities is needed to validate our proposal.     

Becoming lesbian mothers

Lesbian mothering strategies are commonly theorized as instances of assimilationism or resistance. This essay critiques those approaches and presents a promising alternative using the conceptual framework of Gilles Deleuze and Felix Guattari. Their concepts of "becoming" and "rhizoming" are utilized as mechanisms for understanding the inconsistencies and contradictions that constitute the subjectivities of two lesbian co-mothers. The essay concludes with the political implications of these analyses.     

College students’ attitudes toward abortion and commitment to the issue

Male and female participants were surveyed on abortion attitudes, commitment, and abortion experience. Results revealed a normal distribution of abortion attitudes rejecting the notion that the vast majority of the sample would have significantly pro-choice views. No significant difference was found in overall abortion attitudes of males vs. females, however, individuals with direct abortion experience were found to have significantly stronger pro-choice attitudes than individuals without direct abortion experience. Overall, college students reported a moderate degree of commitment to the issue of abortion. Females were significantly more committed than males, individuals with direct abortion experience were significantly more committed than individuals without direct abortion experience, and individuals with more extreme abortion attitudes were significantly more committed than those with weaker, more ambivalent, attitudes. No significant difference was found in level of commitment between pro-choice and pro-life individuals.     

A praxis and Research Agenda for Multicultural Human Services Organizations

Human services organizations in the United States are currently faced with the problems of a diminishing and shifting resource base coupled with increasing demands for services. In addition, national demographic changes with increasing social diversity, and a rise in racial, ethnic, gender and other group-based tensions have posed special challenges for human service organizations. By tracing the history of social work approaches to working with ethnic minorities, this paper argues that responses to environmental flux have in fact been inadequate in addressing issues of social inequalities and injustices. We articulate a vision of socially just and diverse human services organizations that are both empowering and empowered. We call these Multicultural Human Services Organizations (MHSO). We spell out praxis and research agendas that continue the social justice-social diversity mission that is central to our vision.     

Scaling the Semantics of Satisfaction

Social Indicators Research - Self-assessed satisfaction is typically measured on an ordinal scale ofverbal categories (``very satisfied,'' ``somewhat satisfied,'' etc.).Are the...     

Selections from Sinet – the Social Indicators Network News

Social Indicators Research -