A five-year perspective of the Comprehensive Health Insurance Plan (CHIP).

"May 1995."

The Illinois system of systems : a critical evaluation of higher education organization : a report of the Select Committee on State Government Organization.

Mode of access: Internet.

The charter of the city of Lowell; with the rules and orders, both joint and separate, with a list of members of the City Council and their standing committees; together with a list of officers of the city government.

"Joint rules and orders for both boards of the City Council."- pp. [23]-36.

Publications of the Cincinnati Observatory.

No. 4: P.G. Thomson, printer.

Survey of price levels in Waterbury compared with other cities, for various dates in 1919. Report of committee.

Mode of access: Internet.

A brief view of the American Education Society : With the principles upon which it is conducted and an appeal to the Christian public in its behalf. ...

Signed, p. 2l: In behalf of the Board of Directors, E. Cornelius, Sec'ry.

Annual report of the Seattle Public Schools.

Cover title varies: Annual report of the Seattle Public Schools, 1914/1915; and, Annual report of the public schools, <1940/1941>

Thirty-fourth report of the Derbyshire County Pauper Lunatic Asylum : for the year 1885.

Consists of the report of the Committee of Visitors (Ashton Mosley, chairman), reports of the Commissioners in Lunacy (W.E. Frere and Reginald Southey), reports of Deputations of Boards of Guardians, report of the Medical Superintendent (J. Murray Lindsay), statistical tables and financial statements (John Langley, clerk).

Annual report of the Board of Education of District No. 1, Arapahoe County, Colo.

Latest issue consulted: 22nd (1895/1896).

Report of the State Tuberculosis Commission.

Mode of access: Internet.

Report of Proceedings of the Arizona Tax Conference

Title Varies: 1913-1915, Report of the Conference of the Tax Commission, Boards of Supervisors and County Assessors of the State of Arizona; 1916- Report of Proceedings of the Arizona Tax Conference

Corporate governance options for the local subsidiaries of multinational enterprises

While the corporate governance literature generally focuses on the parent legal entity, many organisations are now multinational enterprises (MNEs) with subsidiaries that are most often legal entities in their host countries. Despite the strengthening of corporate governance regimes internationally, the boards of these subsidiaries are in many instances perfunctory. This paper examines the question of whether developments in corporate governance theory and practice can add value for the local subsidiaries of MNEs. This paper provides a theoretical basis for evaluating governance models in MNEs. The paper commences with a review of the key concepts from the MNE and conglomerates literature with respect to core MNE strategies. The paper then discusses what the "governance roles" are that must be performed in MNE subsidiaries. We propose four governance frameworks for subsidiary corporations. These frameworks are: (1) Direct Control; (2) Dual Reporting; (3) Advisory Board; (4) Local Board. We consider the strengths and weaknesses of each model in relation to international strategy theory. We conclude with recommendations for the conditions under which the various models may be appropriate and practical guidelines for the utilisation of corporate governance theory to improve MNE performance.

OS CONSELHOS DE CLASSE E SÉRIE PARTICIPATIVOS DAS ESCOLAS ESTADUAIS PAULISTAS: POSSIBILIDADES E LIMITES

O presente trabalho enfoca um dos colegiados mais tradicionais das escolas públicas no Estado de São Paulo: os Conselhos de Classe e Série. Concebidos para serem espaços de avaliação coletiva com potencial para propiciar a construção ou re-construção da Proposta Pedagógica, foram reduzidos, na prática, a meros rituais burocráticos, à medida que muitas escolas desconsideram a exigência legal que determina a participação dos alunos em suas instâncias. O estudo teve por objetivo a identificação e a análise dos fatores que interferem direta e indiretamente na implementação da participação dos alunos e seus pais nestes colegiados. De natureza empírica, a pesquisa apóia-se nas análises de Maurício Tragtemberg, para quem a escola funciona como centro de reprodução das relações de produção, à medida que seleciona os alunos através do que denomina pedagogia burocrática . Concentrou-se numa das escolas que incluíram efetivamente alunos e pais nos Conselhos de Classe e Série, confrontando, durante o processo, os conflitos inerentes à estrutura burocrática da instituição escolar. Constatamos que as práticas da maioria dos professores da escola pesquisada mantêm-se permeadas pelas representações tradicionais de cunho patrimonialista, no sentido apontado por Weber, em contradição ao esforço da equipe de direção em aprofundar a participação dos alunos e seus pais nos colegiados. As representações tradicionais convivem e integram-se à estrutura burocrática da escola pública, constituindo-se num dos principais obstáculos à efetiva participação. Optamos pela observação participante, em virtude de nossa dupla inserção nesse processo: tanto através da docência em escola pública da rede estadual, quanto do exercício de um cargo de especialista no âmbito da Diretoria de Ensino procedimento metodológico que nos permitiu dispor de dados de várias escolas, possibilitando o estabelecimento de algumas comparações pertinentes para o estudo proposto.(AU)

The impact of board independence and ownership structure on the timeliness of corporate internet reporting of Irish-listed companies

Purpose – This study seeks to provide valuable new insight into the timeliness of corporate internet reporting (TCIR) by a sample of Irish-listed companies. Design/methodology/approach – The authors apply an updated version of Abdelsalam et al. TCIR index to assess the timeliness of corporate internet reporting. The index encompasses 13 criteria that are used to measure the TCIR for a sample of Irish-listed companies. In addition, the authors assess the timeliness of posting companies’ annual and interim reports to their web sites. Furthermore, the study examines the influence of board independence and ownership structure on the TCIR behaviour. Board composition is measured by the percentage of independent directors, chairman’s dual role and average tenure of directors. Ownership structure is represented by managerial ownership and blockholder ownership. Findings – It is found that Irish-listed companies, on average, satisfy only 46 per cent of the timeliness criteria assessed by the timeliness index. After controlling for size, audit fees and firm performance, evidence that TCIR is positively associated with board of director’s independence and chief executive officer (CEO) ownership is provided. Furthermore, it is found that large companies are faster in posting their annual reports to their web sites. The findings suggest that board composition and ownership structure influence a firm’s TCIR behaviour, presumably in response to the information asymmetry between management and investors and the resulting agency costs. Practical implications – The findings highlight the need for improvement in TCIR by Irish-listed companies in many areas, especially in regard to the regular updates of information provided on their web sites. Originality/value – This study represents one of the first comprehensive examinations of the important dimension of the TCIR in Irish-listed companies.

Auditor's engagement risk and audit fees:the role of the audit firm alumni

This study explores the effect of the association of audit firm alumni with their alma mater on audit prices. The tests indicate that there is a moderate reduction of up to 21% in the level of audit fee when alumni (i.e., former employees) of the incumbent audit firm sit on the client board of directors which is consistent with the engagement risk theory. This suggests that there is an 'alumni effect' in the market for audit services. The findings hold only in the large company segment of the market. The results are robust to different model specifications and alternative samples. The sample comprises all executive and non-executive directors who run the UK quoted companies and are simultaneously ICAEW qualified chartered accountants. The study's implications for the accounting profession and the regulators are also discussed. © 2007 The Author Journal compilation © 2007 Blackwell Publishing Ltd.