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Auditors' assessment of management's dispositions presumably affects their subsequent judgments. However, little is known about the process by which auditors infer characteristics of management. This paper proposes the theory of correspondent inferences [25] as a framework for examining auditors' assessment of management's dispositions; the model is tested in a laboratory experiment using experienced audit managers. The results are consistent with the proposed theoretical framework. Implications for future research are discussed.  相似文献   
33.
Current thinking suggests that little productive work can be undertaken with families where serious physical or sexual abuse of children has occurred in the absence of a clear acceptance of responsibility for that abuse. This means that children are often removed from their families because of the perceived risks, with the disadvantages that being looked after in local authority care often brings. Alternatively, children may be left in the same environment where serious abuse has taken place with little or no work being undertaken with the family. Either approach fails children, especially those who have made clear and believable allegations in the hope of bringing about a process of change and protection. This article describes the work of a pilot project at the Avon NSPCC in Bristol working with families where the alleged abuser disputes responsibility for maltreating the child. Key to this approach is the support of the non-abusing carer and the child/ren while the concerns of the professional agencies are addressed. The work has two main phases. The first looks for structural change in the organization of family life. The second part asks carers to role-play a ‘similar’ hypothetical family where child abuse has been established. This enables difficult issues raised by the abuse to be addressed and provides an opportunity for carers to express thoughts and feelings to their partner regarding abuse without the seriousness of the concerns being lost.  相似文献   
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To meet the [African] crisis one must turn to agricultural-led growth. But, based on historical experience, an agricultural-led strategy must be framed in no less than a twenty-year horizon and must entail a combination of technological innovation, policy reform, and institutional restructuring because each, by itself, is limited. (Eicher, 1989)  相似文献   
36.
Australia is a major immigration country and immigrants currently represent around 28% of the total population. The aim of this research is to understand the long-term consequences of this immigration and, particularly, how migrants respond to opportunities within the country after arriving through the process of subsequent (internal) migration. The focus is on major immigrant groups in Australia, including persons born in the United Kingdom, New Zealand, China and India, and how their patterns differ from persons born in Australia. To conduct this analysis, we have gathered data for a 35-year period based on quinquennial census data. We also obtained birthplace-specific mortality data for constructing multiregional life tables for the immigrant populations. Subsequent migration is important for understanding population redistribution, and the relative attractiveness of destinations within host countries. Our results highlight the importance of subsequent migration and the diversity of migration behaviours amongst different immigrant groups in the context of overall declines in internal migration since 1981.  相似文献   
37.
近年来,在中国的族群研究领域用英文发表的研究成果不断增多,而且这一趋势很可能还在加速,<亚洲族群>(Asian Ethnicity)杂志就是其中有贡献者之一.这些研究成果的绝大部分出自中国大陆以外的学者之手.这种情况很大程度上缘于相关的中文研究成果及绝大部分学者和调查人员都隶属于中国大陆的研究机构,他们已经进行了初步的调查研究和民族志的撰写.直到最近几十年前,他们当中几乎没有人在西方国家接受过学术训练.  相似文献   
38.
There are few published articles on conducting large‐scale surveys in secondary schools, and this paper seeks to fill this gap. Drawing on the experiences of the Youth On Religion project, it discusses the politics of gaining access to these schools and the considerations leading to the adoption and administration of an online survey. It is concluded that successful research in schools has to be planned carefully in collaboration with key members of staff, and justified as an educational activity. Providing speedy feedback was helpful to ensure schools benefited from the research and to keep them engaged with the project. © 2011 The Author(s). Children & Society © 2011 National Children’s Bureau and Blackwell Publishing Limited  相似文献   
39.
Growth and internationalisation of the Chinese economy have reconfigured the global value chains of many commodities with important implications for industry and rural and regional development both in and outside China. This article analyses the chain for cashmere, all stages of which have gravitated to China, and the impacts on rural development, especially for herders in remote pastoral regions. Traditionally a high‐value product, cashmere has become increasingly generic and adulterated over the past decade. More formal and closer integration of Chinese actors into the global industry and re‐orienting policy from supply‐side intervention to the enforcement of standards would enhance the competitiveness of Chinese cashmere in international fibre markets.  相似文献   
40.
The UK Government claims to be creating a historic change to social care in England through the Care Act by putting people in control of their support. However, this is fundamentally contradicted by the draft guidance published to support the Act. This amounts to a formula for maintaining the prevailing resource-limited approach to assessing and meeting needs. This reality is obscured by a welter of choice and person-centred rhetoric. However, it need not be like this. Councils with a genuine commitment to being person-centred could refer directly to the Care Act to create an alternative future, while service users and their allies could bring about systemic changes if they use the Act to establish new rights.  相似文献   
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