36 resultados para State audits and studies

em Deakin Research Online - Australia


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Nations zealously guard their borders and carefully vet migrants. This consigns many people to live in states not of their choice and often diminishes their opportunities and their level of flourishing. In some cases it is the difference between life and death. The practice of imposing migration controls is discriminatory. In fact it is the ultimate form of discrimination: 'super-discrimination.' There is no logical or moral reason why non-nationals of a state should not have the same opportunities and freedoms as nationals in that state. One of the most common forms of discrimination is race - treating a person differently simply because of their place of birth. This is one of the clearest and most repugnant forms of discrimination because the location where a person is born is of course merely a happy or unhappy circumstance over which the individual has no control. An accident of birth should not qualify a person for extra privileges or opportunities. The world is a fairer place if to the maximum extent possible luck is taken out of the process for allocating benefits and burdens - which ought to be distributed on the basis of merit and dessert. This paper examines whether there are sound reasons for restricting the flow of world-wide people movement. The main arguments in favour of this policy, relating to security and national building, are ultimately flawed. This exposes a tragic irony given the great efforts that many Western states - which typically have the strongest migration controls - make to stamp out discrimination at the domestic level, and the vast array of international law anti-discrimination instruments, loudly trumpeted by Western nations. This is hypocrisy nearing its finest. The substratum of sovereign states upon which available international law is built is inherently discriminatory and in fact is probably responsible for more harm as a result of the innately discriminatory immigration policies than results from the cumulative operation of all domestic discrimination. The world should move towards loosening migration controls. This would have an enormous number of humanistic benefits, not the least of which is largely eradicating world hunger and poverty.

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South Korea is often cited as a case of miraculous transformation from poverty to prosperity. Korea’s achievement of moving from one of the world’s poorest countries as recently as the early 1960s to the ranks of the ten biggest economies only four decades later has rightly attracted interest from policymakers and scholars alike.

This book identifies the factors that shaped relations between the state and big business in Korea, the ‘developmental alliance’. These factors offer a cogent framework in which to identify and predict changes in power relations between government and business. Rather than merely offering a means of explaining the rapid-growth phase of Korean development, the politics of the developmental alliance also help us understand how and why the Korean miracle turned to crisis in 1997 and why the subsequent recovery has been so uneven. In this way, the book highlights the political power of business, which is often underplayed in discussions of the development of Korea. It also sheds light on the constraints on policymakers during modernisation, and how power is shared among a small number of powerful parties.

Illustrating the tumultuous politics of the ‘developmental alliance’ between business and government during the rise and decline of South Korea’s economic miracle, this book is an essential read for anyone interested in Korean politcs, economics and development,

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This paper provides empirical evidence on the impact of audit committee characteristics on the extent of internal auditor’s contribution to financial statement audits in an emerging economy. Using a cross-sectional regression model, based on Felix, Gramling and Maletta’s (2001) study, it provides evidence of a positive relationship between internal auditor contribution to financial statement audits and three dimensions of audit committee characteristics: the proportion of independent audit committee members; the extent of audit committee members’ knowledge and experience in auditing, accounting, and finance; and the extent of audit committee review of IA proposal related to program, budget and coordination. A second model examines a relationship between internal audit contribution to financial statement audits and audit fees. However, the results did not yield a significant relationship between the two variables. These results are based on a unique data set comprised of publicly available data matched with survey data from chief internal auditors or financial controllers of 90 firms listed on the Kuala Lumpur Stock Exchange (KLSE).

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This paper sets out to demonstrate the link between development, state capacity and peace, employing Timor-Leste as the case study. It employs the association between state capacity and development to illustrate where if state capacity is lacking or functions improperly there is likely to be a low level of state legitimacy. This in turn manifests as lack of respect for or failure of rule of law, developing as generalised lawlessness and anti-state activity and eventually manifesting as intra-state or civil conflict. In particular, policing is seen as a critical component in state legitimacy, being the 'front line' of the judicial system from which legitimacy ultimately derives. This issue is particularly critical in states emerging from traditional legal and judicial structures, but which have not yet articulated into 'rational-legal' structures. Ipso facto, key state institutions, such as the judicial system and police are required to function well, while these are alone not enough to guarantee peace, they are significant contributors to and guarantors of peace.

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Designing delay-dependent functional observers for LTI systems with multiple known time-varying state delays and unknown time-varying input delays is studied. The input delays are arbitrary, but the state delays should be upper-bounded. In addition, two scenarios of slow-varying and fast-varying state delays are investigated. The results of the paper can also be considered as one of the first contributions considering unknown-input functional observer design for linear systems with multiple time-varying state delays. Based on the Lyapunov Krasovskii approach, delay-dependent sufficient conditions of the exponential stability of the observer in each scenario are established in terms of linear matrix inequalities. Because of using effective techniques, such as the descriptor transformation and an advanced weighted integral inequality, the proposed stability criteria can result in larger stability regions compared with the other papers that study functional observers for time-varying delay systems. Furthermore, to help with the design procedure, a genetic algorithm-based scheme is proposed to adjust a weighting matrix in the established linear matrix inequalities. Two numerical examples illustrate the design procedure and demonstrate the efficacy of the proposed observer in each scenario.

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In 2006-7 the Australian government will invest $9.3 billion in state government and nongovernment educational facilities (DEST 20061). One area of particular interest to both government and school designers is maximising this investment through providing students with healthy and
productive indoor learning environments. The lack of post-occupancy evaluations carried out in schools (Lackney 2001) means that designers are reliant on “best practice” indoor environment quality guidelines developed primarily from scientific studies. The problem with scientific evaluation is that often the complexity of the influences upon student performance is simplified in order to gather information, rather than necessarily providing a more holistic and realistic explanation of any improved outcomes. This paper examines the scope of various studies of classroom indoor environment qualities that have thus far contributed to current understanding of their impact on student learning outcomes. The review demonstrates the lack of comprehensive research into the full range of influences on student performance and offers a better understanding of the limitations of knowledge about indoor environment qualities. This information provides valuable input to research development and post-occupancy evaluation that can better integrate the full range of influences upon students of school facilities and test the assumptions made about “best practice”.

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Purpose: There are inconsistent research findings regarding the impact of rurality on adolescent alcohol, tobacco, and illicit substance use. Therefore, the current study reports on the effect of rurality on alcohol, tobacco, and illicit
drug use among adolescents in 2 state representative samples in 2 countries, Washington State (WA) in the United States and Victoria (VIC) in Australia.
Participants: The International Youth Development Study (IYDS) recruited representative samples of students from Grade 7 (aged 12 to 13 years) and Grade 9 (aged 14 to 15) in both states. A total of 3,729 students responded to questions about alcohol, tobacco, cannabis, and other illicit substance use (nVIC = 1,852; nWA = 1,877). In each state, males and females were equally represented and ages ranged from 12 to 15 years.
Methods: Data were analyzed to compare lifetime and current (past 30 days) substance use for students located in census areas classified as urban, large or small town, and rural. Findings were adjusted for school clustering and
weighted to compare prevalence at median age 14 years.
Findings: Rates of lifetime and current alcohol, tobacco, and cannabis use were significantly higher in rural compared to urban students in both states (odds ratio for current substance use = 1.31).
Conclusions: In both Washington State and Victoria, early adolescent rural students use substances more frequently than their urban counterparts. Future studies should examine factors that place rural adolescents at risk for alcohol, tobacco, and illicit drug use.

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Issue addressed: Health programs have been part of the responsibility of Victorian school education for 90 years. Yet rarely have there been studies to identify what is happening in school health promotion, or what the differences between schools might be, particularly in relation to the socioeconomic status of the school community and whether the school is in a metropolitan or regional area. Methods: In 1997 all Victorian schools (primary and secondary) in the State, Catholic and Independent systems were sent questionnaires in order to promote broader awareness about health promotion, and to identify what health programs, policies and activities the schools believed existed within their school community. A response rate of 43% was achieved, and results were collated under the six domains of the Health Promoting School model as outlined by the Western Pacific Regional Office of the World Health Organisation. Data analysed in this paper compared highest versus lowest quartiles for socioeconomic status (SES), and schools in metropolitan Melbourne versus regional areas. Results: Most differences between schools based on socioeconomic status occurred in secondary schools and were related mainly to environmental policies and practices, use of back packs, the presence of safety policies, involvement of parents in school activities and the provision of services for mental and social health needs. All differences were in favour of the highest SES quartile schools. Environmental policies and procedures, and school-based health and welfare services were present more often in metropolitan schools than in regional and rural schools. Conclusion: Although there were notable differences between schools, the audit results pointed to more similarities than differences between schools in the highest and lowest SES quartiles for health-related policies and practices; there were even fewer differences between metropolitan and non-metropolitan schools. So what: Regardless of the actual advantages and disadvantages schools experience with respect to location or socioeconomic status, it is important to understand that school staff perceive that they can and do have reasonably comprehensive health policies, procedures and practices to address health issues. Nevertheless, clear differences between schools did emerge in certain health areas and findings will assist policy making and the allocation of limited resources.

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The urban landscapes of Yangon and Mandalay in Burma (Myanmar) exhibit a rich cultural layering and complex blending of urban forms and architectural styles. But while both cities today are shaped by contemporary economic and political realities, they also clearly reflect
their historical origins—Yangon as the British colonial capital and Mandalay as the last seat of the monarchy. Burma’s ancient religious monuments, monarchical and colonial heritage on the one hand, and new religious edifices, international standard hotels, commercial enterprises, new public buildings and satellite towns on the other hand, represent the two poles of the dialectic of tradition and modernity. The landscapes, as symbolic representations, have been appropriated by
the authoritarian military regime, the State Peace and Development Council (SPDC) for nation building purposes. But the urban landscapes are also contested and appropriated in symbolic ways and invested with meanings as sites of resistance and struggle by those in opposition, and
are thus contested sites where the power relations of domination and resistance intersect. The paper illustrates these themes with examples drawn from Yangon and Mandalay.