The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision*

An auditor gives a going concern uncertainty opinion when the client company is at risk of failure or exhibits other signs of distress that threaten its ability to continue as a going concern. The decision to issue a going concern opinion is an unstructured task that requires the use of the auditor's judgment. In cases where judgment is required, the auditor may benefit from the use of statistical analysis or other forms of decision models to support the final decision. This study uses the generalized reduced gradient (GRG2) optimizer for neural network learning, a backpropagation neural network, and a logit model to predict which firms would receive audit reports reflecting a going concern uncertainty modification. The GRG2 optimizer has previously been used as a more efficient optimizer for solving business problems. The neural network model formulated using GRG2 has the highest prediction accuracy of 95 percent. It performs best when tested with a small number of variables on a group of data sets, each containing 70 observations. While the logit procedure fails to converge when using our eight variable model, the GRG2 based neural network analysis provides consistent results using either eight or four variable models. The GRG2 based neural network is proposed as a robust alternative model for auditors to support their assessment of going concern uncertainty affecting the client company.     

Medicalization, Natural Childbirth and Birthing Experiences

Although much of the early sociological and feminist analysis of medicalization focused on reproductive issues and childbirth, attention has moved away from this topic over time as new conditions have become subject to the medicalization process. At the same time, one of the major concepts within this analytical framework, the dichotomy of 'natural' versus 'medical', has not been sufficiently problematized. In this article, we call for a renewed examination of the medicalization of childbirth from a critical perspective that neither takes for granted the meaning of this dichotomy, nor presupposes feminist perspectives or those of privileged groups of women. We revisit sociological frameworks and feminist critiques of medicalization, specifically around childbirth, and review scholarship that addresses their limitations. We propose a research agenda that goes beyond the traditional assumptions about 'natural' and 'medical' childbirth and examines more closely how medicalization processes both shape and conflict with women's subjective experiences of childbirth.     

Income and child development

We examine how income is associated with the home environments and the cognitive and behavioral development of pre-school children using data from a birth cohort study of children born at the end of the 20th century. Lower-income 3-year-old children are more likely than wealthier children to live in homes with inadequate physical environments and to have mothers who are more likely to be stressed, depressed, harsh and unresponsive. Additionally, low income children have lower PPVT scores, more mother-reported aggressive, withdrawn, and anxious behavior problems, and also more interviewer-reported problems with behavior, than more affluent children. A key policy question is whether increases in the incomes of poor families would result in improvements in children's outcomes, at least in part through improvements in the home environment. This question is difficult to answer using observational data. However, we argue that, even under the most generous interpretation of the associations we estimate, large income transfer programs would have relatively small effects on children's cognitive and behavioral outcomes.     

Missing Michael White: Understanding His Influence in One Person's Life and Work

This is a personal reflection that describes and seeks to understand the significance of Michael White's contribution to my life and work. It offers a personal history of the ways in which these ideas were incorporated over time, and the way in which Michael's teaching made this possible. It looks at how this influence is taken forward and continues to be lived out. It reflects the knowledge and skills, the intentions and the hopes, the purposes and plans held that have been shaped through learning experiences with Michael White and the people and ideas that this introduced me to. The legacy of this learning is a hopefulness for future skill development and teaching, nurtured through these communities of people.     

Beliefs about the etiology of homosexuality and about the ramifications of discovering its possible genetic origin

Homosexuality is viewed by many as a social problem. As such, there is a keen interest in elucidating the origins of homosexuality among many scholars, from anthropologists to zoologists, from psychologists to theologians. Research has shown that those who believe sexual orientation is inborn are more likely to have tolerant attitudes toward gay men and lesbians, whereas those who believe it is a choice have less tolerant attitudes. The current qualitative study used in-depth, open-ended telephone interviews with 42 White and 44 Black Americans to gain insight into the public's beliefs about the possible genetic origins of homosexuality. Along with etiological beliefs (and the sources of information used to develop these beliefs), we asked respondents to describe the benefits and dangers of scientists discovering the possible genetic basis for homosexuality. We found that although limited understanding and biased perspectives likely led to simplistic reasoning concerning the origins and genetic basis of homosexuality, many individuals appreciated the complex and interactive etiological perspectives. These interactive perspectives often included recognition of some type of inherent aspect, such as a genetic factor(s), that served as an underlying predisposition that would be manifested after being influenced by other factors such as choice or environmental exposures. We also found that beliefs in a genetic basis for homosexuality could be used to support very diverse opinions including those in accordance with negative eugenic agendas.     

Birth-interval dynamics in rural Bangladesh and maternal weight

This article reports on the results of a study conducted in rural Bangladesh on the influence of maternal weight on the components of birth intervals, including gestation and intrauterine mortality, the duration of postpartum amenorrhea, and the duration of waiting time to conception (the menstrual interval). When biological factors (including maternal age, parity, and supplementation practices) and behavioral variables, including religion, education, and occupation, were controlled, maternal weight was found to be related to the risk of intrauterine mortality and to the probability of resuming menses in the postpartum period. The implications of these findings for policies and programs in developing countries are discussed.     

Working in partnership: user perceptions of intensive home visiting

The aim of this study was to explore the perceptions of vulnerable women about the value of intensive home visiting in pregnancy and the first year of life delivered by health visitors trained to work in partnership with families. Twenty in‐depth interviews were conducted with women who had completed the home visiting programme and agreed to be interviewed. The data were fully transcribed and analysed thematically. Despite initial concerns and negative preconceptions about health and social service professionals, participating women greatly valued the relationships that were established with their home visitors and identified a number of ways in which they had benefited. These included increased confidence, improved mental health, better parenting, improved relationships and changes in their attitudes toward professionals. These findings demonstrate the potential of intensive home visiting delivered in partnership with mothers in reaching and helping vulnerable and ‘hard‐to‐reach’ families. They highlight the importance of establishing a trusting relationship between helper and provider, and the need for home visitors to have the necessary skills and qualities to establish such relationships. Copyright © 2007 John Wiley & Sons, Ltd.