29,846 research outputs found

    The impact of AFDC on birth decisions and program participation

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    A longitudinal study examining how the level of AFDC benefits and the per-child increment affect births. Although the findings support the "AFDC benefits cause births" hypothesis, the author shows that eliminating the new-birth increment would reduce total program costs by less than 3 percent, since both the per-dollar effect of benefits on births and the per-child increments themselves are small.Demography ; Welfare

    Growth and poverty revisited

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    An explanation of an alternative analysis of poverty based on consumption rather than on annual income, which disputes the documented breakdown in progress against poverty in the 1980s and concludes that the poor appear to benefit from a growing economy now as much as in previous decades.Gross domestic product ; Poverty

    Does means-testing welfare discourage saving? Evidence from the National Longitudinal Survey of Women

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    An empirical test of AFDC's asset limit, finding that after correcting for the potential endogeneity of policy, a $1 difference in limits implies a difference in potential AFDC recipients' wealth of 30 cents. ; This paper uses a stochastic cost frontier to examine the scale economies, cost efficiencies, and technological change of three payments instruments--check, automated clearinghouse (ACH) transfers, and Fedwire processing--provided by the Federal Reserve over the period 1990-94.Saving and investment ; Welfare

    Foreword

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    Narrative of Chain cruise #17, phase I : St. George, Bermuda, to Freetown, Sierra Leone, 19 February - 22 March 1961

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    The journal of a cruise of R/V CHAIN from Bermuda to Freetown, Sierra Leone during February and March, 1961, is the basis of this report. Location of observations are given. The portion of the Mid- Atlantic Ridge lying along the equator was surveyed from 10° to 19°W, and new information concerning the slope and orientation of rift zones was obtained. A detailed bathymetric survey of the Romanche Trench was made. A continuous temperature-depth profile, from the surface to 100 meters, was made along the ship 's track with a thermistor chain. Surface shear was measured with pitotmeters mounted on the chain (surface water velocity relative to the water velocity at the depth of the pitotmeter), to determine the strength and direction of the equatorial undercurrent.The Office of Naval Research under Contract Nonr-, 2196 (00

    Changing Careers -- Six Options for Becoming a CPA

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    Home-Based Therapy for Young Children in Low-Income Families: A Student Training Program

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    The purpose of this project was to develop an internship training program that offered in-home therapy for young children with significant emotional and behavior problems. The children lived in single-parent, low-income homes in unsafe neighborhoods of a large, urban area. A year-long, training and supervision program was implemented with 10 second-year, graduate students enrolled in 5 different university programs that prepared mental health professionals. Students received specialized instruction in working with diverse families living in poverty and in an evidence-based treatment program. They initially observed veteran counselors implementing the treatment program in homes and gradually assumed responsibility for conducting sessions on their own. Students’ scores on a measure of counseling self-efficacy improved significantly from pre-to post-internship. Students reported high levels of satisfaction with the training program and significantly improved confidence levels in their counseling skills at the conclusion of their internship experience. The limitations of these preliminary outcomes for this pilot program are discussed along with the need for more research in this understudied area

    Was the Accounting Profession Really That Bad?

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    To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice
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