35,429 research outputs found

    volume 16, no. 7, Fall 1993

    Get PDF

    The Costs and Benefits of Forensics

    Get PDF
    Supreme Court Justice Louis Brandeis famously wrote that states can be laboratories for experimentation in law and policy. Disappointingly, however, the actual laboratories that states and local governments run are not a home for experimentation. We do not have adequate information about either the costs or the benefits of forensic testing or allocation of resources. Increased spending and expansion of crime laboratories has perversely accompanied growing backlogs. Poor quality control has resulted in a series of audits and even closures of crime laboratories. In response to these problems, however, some laboratories and some entire states have developed new approaches toward oversight. In this Article, I will describe the growth of crime labs and the resources dedicated to them, but also the backlogs that have resulted from far too much in the way of quantity. Second, I will discuss the problem of resource allocation in forensics, including the differing perspectives and interests of police and forensic agencies that should both be taken into account. Third, I will describe quality control challenges that have accompanied the explosion in the use of forensics. Fourth, I will describe how regulation could better address both resource allocation and quality control, as well as how the Houston Forensic Science Center has become a model for regulating both the quality and the quantity of forensics. Finally, I will ask why the federal government has not done more to help improve the quality of forensics even as it has helped to encourage overwhelming and unnecessary quantity

    A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

    Get PDF
    There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative disclosures as the key to achieving the desired step-change in the quality of corporate reporting. In recent years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised that there is an urgent need to develop disclosure metrics to facilitate research into voluntary disclosure and quality [Core, J. E. (2001). A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(3), 441–456]. This paper responds to this call and contributes in two principal ways. First, the paper introduces to the academic literature a comprehensive four-dimensional framework for the holistic content analysis of accounting narratives and presents a computer-assisted methodology for implementing this framework. This procedure provides a rich descriptive profile of a company's narrative disclosures based on the coding of topic and three type attributes. Second, the paper explores the complex concept of quality, and the problematic nature of quality measurement. It makes a preliminary attempt to identify some of the attributes of quality (such as relative amount of disclosure and topic spread), suggests observable proxies for these and offers a tentative summary measure of disclosure quality

    volume 6, no. 4, November 1983

    Get PDF

    volume 19, no. 2, Summer 1996

    Get PDF

    Feeding Ourselves Thirsty: How the Food Sector is Managing Global Water Risks

    Get PDF
    The global food sector faces extraordinary risks from the twin challenges of water scarcity and water pollution. Growing competition for water, combined with weak regulations, failing infrastructure, pollution and climate change impacts threaten the sector's water security and contribute to a water availability emergency that was recently ranked the world's "top global risk" by the World Economic Forum.This report examines how water risks affect the profitability and competitive positioning of 37 major food sector companies in four industries: packaged food, beverage, meat and agricultural products. It evaluates and ranks these companies -- the majority of which are U.S. domiciled and publicly-traded -- on how well they are positioned to anticipate and mitigate these risks, as well as contribute to improved water resource management.The report provides recommendations for how analysts and investors can effectively evaluate food sector companies on their water risk exposure and management practices. It also provides recommendations for how food companies can improve water efficiency and water quality across their operations and supply chains to reduce risks and protect water resources

    How Insurers Benefit from the Housing Rehabilitation Efforts of NeighborWorks Organizations

    Get PDF
    Insurance companies have a vested interest in communities and homes that are safe and secure. Through their successful but underutilized housing rehabilitation expertise, NeighborWorks organizations seek to improve the quality of older, unsafe and/or vacant and abandoned properties in the communities they serve

    Constraints and Strategies for the Development of the Seed System in Mozambique

    Get PDF
    Ministry of Agriculture and Rural Development, Directorate of Economics, Republic of Mozambiquefood security, food policy, Mozambique, seed system, Crop Production/Industries, Q18,
    • 

    corecore