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51.
Estimating the Size of a Criminal Population from Police Records Using the Truncated Poisson Regression Model 总被引:1,自引:0,他引:1
Peter G.M. van der Heijden Maarten Cruyff Hans C. van Houwelingen 《Statistica Neerlandica》2003,57(3):289-304
The truncated Poisson regression model is used to arrive at point and interval estimates of the size of two offender populations, i.e. drunk drivers and persons who illegally possess firearms. The dependent capture–recapture variables are constructed from Dutch police records and are counts of individual arrests for both violations. The population size estimates are derived assuming that each count is a realization of a Poisson distribution, and that the Poisson parameters are related to covariates through the truncated Poisson regression model. These assumptions are discussed in detail, and the tenability of the second assumption is assessed by evaluating the marginal residuals and performing tests on overdispersion. For the firearms example, the second assumption seems to hold well, but for the drunk drivers example there is some overdispersion. It is concluded that the method is useful, provided it is used with care. 相似文献
52.
Charity Technology Trust (CTT) is one of a new breed of philanthropic initiatives aimed at helping UK charities become more efficient by better use of technology. Its founder believes that charities are ideally placed to benefit from the reduced costs and shared benefits of jointly developed strategies and fundraising, communications and data management tools. CTT was formed to catalyse a move in this direction from the major UK fundraising charities and is supported by the personal philanthropic contributions of its trustees—a group of successful businessmen. The challenge for such a new organisation with a new idea is considerable, but after 18 months CTT is working with 27 of the top 100 UK charities on projects from online raffles through e‐mail communications to IT strategy. Copyright © 2003 Henry Stewart Publications 相似文献
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This article presents the results of a survey of professors in accounting departments in Australia. Professors ranked Australian accounting departments on a variety of research, teaching and staffing attributes, on contributions to the accounting profession and provided an overall ranking of the departments. Overall rankings placed the University of Queensland and the University of New South Wales a close first and second, followed by the University of Sydney, the University of Melbourne, the University of Western Australia, and Monash University. Analysis of the separate sub-dimensions of performance shows that it is variations in respondents' perceptions of research-related performance of departments which accounts for variation in the overall ranking. We also asked the professors for their views on several issues facing accounting educators and those who recruit accounting graduates. Most believed that there should be more breadth in undergraduate accounting courses than is currently the case. However, most felt that recruiters would prefer degree structures to remain as they are. There was overwhelming consensus that it was reasonable to expect ethics to be taught in accounting programs; that the Australian Securities Commission should not replace corporate management in the appointment of auditors; and that accounting standards should not be written to force very conservative depictions of profitability and financial position. There was disparity of opinions on whether auditors ought to be expected to foreshadow financial distress; whether the audit role should be expanded to explicitly embrace fraud detection; and whether financial reports should be understandable to the lay person. 相似文献
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Peter H. Eddey 《Accounting & Finance》1993,33(1):1-18
This paper reports an empirical examination of independent expert reports in takeover bids using the 170 reports that were issued in the 364 cash-based bids that occurred between January 1988 and December 1991. It was found that bid premia offered in takeover bids where an expert's report was issued were not significantly lower than bid premia in other bids. This may be attributable to independent experts acting as a countervailing influence on bidders holding a superior pre-bid bargaining position. Next, some dimensions of the “fair and reasonable” criterion that experts are required to use are examined. These are the single-test and dual-test interpretations of the phrase, the relation between offer price, market price and the expert's valuation of the target, the cost and length of expert's reports and, finally, the influence an expert has on the outcome of a bid. 相似文献
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Production restructuring in the textiles and clothing industries 总被引:1,自引:1,他引:0
Peter Baker 《New Technology, Work and Employment》1993,8(1):43-55
This article analyses the processes of restructuring in the textiles and clothing industries in a locality. Particular attention here is focused on new technology, labour flexibility, sub-contracting patterns and skill factors. The extent to which the process of restructuring involves a conscious and deliberate move to new patterns of work organization is considered. 相似文献
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Five years after the introduction of unified monetary policy in the EMU, some member countries are wondering whether they have ceded too much of their policy-making powers. The fact that National Central Banks no longer carry out sizable expansionary open market or foreign exchange market operations suggests that they face substantially reduced abilities to set economic policy.This paper demonstrates that, in fact, very little power has been yielded: on the fiscal front, the force of such policy initiatives is enhanced by the fixity of the exchange rate. On the monetary front, we show that there is an observational equivalence between all Central Bank actions under fixed exchange rates. This implies that the authorities retain the same amount of policy flexibility as before. So long as they use an alternative form of policy initiative, carrying out what previously would have been characterized as sterilized foreign exchange market operations, their ability to influence the macro performance of their economy is undiminished. 相似文献
60.
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue 总被引:1,自引:0,他引:1
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients. 相似文献