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Article
Publication date: 1 March 1994

K. K. Raman and Wanda A. Wallace

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored…

59

Abstract

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 February 1988

Wanda A. Wallace and James J. Wallace

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive…

358

Abstract

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive, custodial and collegial management styles are described. Generally, Theory X environments should be addressed with more formal reports and detailed implementation plans, Theory Y environments call for greater interaction and explicit commentary by auditees, and Theory Z environments warrant a joint approach from the initial conference to the final report. The applicability of quality circles to the communication channels between auditor and auditee is explained, with a suggestion that auditees be educated as to the advantages of the audit and internal controls.

Details

Managerial Auditing Journal, vol. 3 no. 2
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 15 August 2019

Gerald Dunning and Tony Elliott

Abstract

Details

Making Sense of Problems in Primary Headship
Type: Book
ISBN: 978-1-78973-904-6

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Article
Publication date: 19 November 2018

Jeremiah Clabough and Mark Pearcy

The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills…

219

Abstract

Purpose

The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills stressed within the C3 Framework, specifically the ability to analyze politicians’ arguments. Then, the focus shifts to look at angry political rhetoric within the US history. Next, the authors discuss the parallels of the angry political rhetoric employed by both Wallace and Trump. Finally, two activities are provided that enable students to grasp the convergences with the angry political rhetoric utilized by both Wallace and Trump.

Design/methodology/approach

In this paper, the authors explore angry rhetoric in American politics. The authors designed two classroom-ready activities by drawing on the best teaching practices advocated for in the C3 Framework. To elaborate, both activities allow students to research and analyze arguments made by George Wallace and Donald Trump. This enables students to engage in the four dimensions of the Inquiry Arc in the C3 Framework.

Findings

The authors provide two activities that can be utilized in the high school social studies classroom to enable students to dissect American politicians’ messages. These two activities can be adapted and utilized to enable students to examine a political candidate’s messages, especially those that draw on angry rhetoric. By completing the steps of these two activities, students are better prepared to be critical consumers of political media messages.

Originality/value

In this paper, the authors explore the role of angry political rhetoric in American politics. The authors examine the parallels of political style between George Wallace and Donald Trump. Two activities are provided to help students break down the angry political rhetoric employed by these two controversial figures.

Details

Social Studies Research and Practice, vol. 13 no. 3
Type: Research Article
ISSN: 1933-5415

Keywords

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Article
Publication date: 1 January 1989

Stuart Hannabuss

The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…

1012

Abstract

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

Details

Library Management, vol. 10 no. 1
Type: Research Article
ISSN: 0143-5124

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Book part
Publication date: 17 February 2015

Jacquelyn Boone James, Marcie Pitt-Catsouphes, Tay K. McNamara, David L. Snow and Patricia L. Johnson

We explore: (1) the effects of work unit pressure on employees’ satisfaction with work–family balance (S-WFB); (2) the effects of individual-level job and family pressures on…

Abstract

Purpose

We explore: (1) the effects of work unit pressure on employees’ satisfaction with work–family balance (S-WFB); (2) the effects of individual-level job and family pressures on S-WFB; and (3) the extent to which schedule control moderates the negative influences of work unit pressure and other demands on employee S-WFB – among employees in a large healthcare system.

Methodology

The data come from employee responses to the baseline survey (n = 3,950) administered in September 2012, and from administrative unit-level data (445 units) showing the extent to which units were “on-budget” (within 5 percent), “over-budget,” or “under-budget.”

Findings

Practices associated with cost containment in a healthcare system of 10,000 employees in the United States appear to have a negative impact on employee S-WFB. Working in a unit that is “under-budget” is negatively associated with individual S-WFB. Employees with high job demands, longer hours, responsibilities for children and/or adults, also reported lower S-WFB than employees without these characteristics.

Research limitations/implications

Research is limited by lack of measures specific to healthcare workers, the use of baseline data only, and sample size for some of the analyses.

Social implications

Schedule control makes a difference even under high work pressure. The lack of interactions among variables that typically moderate relationships between work pressures and S-WFB suggests the need for more support for healthcare workers under the strain of cost containment.

Originality/value of the chapter

We include an objective indicator of unit-level job pressures on individual employees, thus identifying specific ways that work stress affects S-WFB.

Details

Work and Family in the New Economy
Type: Book
ISBN: 978-1-78441-630-0

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Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…

2153

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Details

Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

Available. Content available
Book part
Publication date: 23 November 2016

Becky Malby and Murray Anderson-Wallace

Free Access. Free Access

Abstract

Details

Networks in Healthcare
Type: Book
ISBN: 978-1-78635-283-5

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Book part
Publication date: 19 January 2005

Richard M. Bird and Sally Wallace

Abstract

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Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

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Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

411

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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