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Carries out a study which empirically examines both internal and external auditors in New Zealand to determine the extent to which 21 audit supervisory tools were used in audit practice. In addition to determining how frequently each of the supervisory techniques was used, the study tested two hypotheses. The first hypothesis was that the statistical variance for the number of audit supervisory techniques used on internal audits is greater than that for external audits. The second hypothesis was that the average number of audit supervisory techniques used on external audits is greater than that for internal audits, suggesting that external audits are more closely supervised than are internal audits. Both hypotheses were supported by the study data. In addition, supervisory profiles were constructed for both internal and external audits. The profiles indicated that while external audits appear to use more supervisory techniques during the course of the audit due to greater liability and competitive pressure, internal audits are more likely to require closer supervision of the release of audit reports and audit follow‐up.

Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in developing auditing standards concerning audit evidence. Significant court and SEC cases relating to audit evidence are described and issues discussed.

A brief description of the parts of a modern book: The usual order, &c., of the various parts of an average modern book may be enumerated as follows:—

Juvenile delinquency research has identified two vital (and related) concepts to this area of study: age of onset and escalation. In this investigation, escalation is examined as a function of early drinking. Added to this are the influences of deviant peers and the social control effects of family and church. My analysis shows that consuming alcohol at a young age is correlated with illegal drug use, committing a greater number of illegal acts, committing more serious offences, and being confronted by police for delinquent behavior. Moreover, I show that peer influence has a greater impact on individual behavior than do other social control mechanisms. In conclusion, I offer a critique of current policies aimed at teenage drinking and argue in favor of preventative, rather than prohibitive strategies.

Purpose: Researchers and advocates alike have noted that persons with disabilities and older persons are the two groups most marginalized by neoliberal economic policies and therefore could come together as a broad-based movement against the roll back of their rights. Yet, these two groups fail to collaborate, and instead compete against one another for an ever-shrinking pool of benefits. This chapter explores the barriers to their collaboration within the context of structural adjustment in Jamaica.

Methods/Approach: The author engages in a critical analysis of neoliberalism's effect on the advocacy strategies of the disability and older persons' movements in Jamaica based on 32 semi-directed depth interviews, participant observation of numerous events, and a survey of media written by local advocates.

Findings: The disability movement makes claims on behalf of their members by focusing on the potential returns that society will gain by providing the opportunities that will make young persons with disabilities productive employees over their lifetime. The older persons' movement advocates by portraying themselves as “vibrant” and worthy of social investment because of the contributions they make. Both of these arguments for inclusion are also exclusionary. The disability movement excludes older persons as potential contributors and the older persons' movement similarly excludes persons with disabilities.

Implications: The only way neoliberalism will successfully be rolled back and universal rights returned is if the disability movement and older persons' movements build an alliance that is more inclusive, including of one another, by rejecting the language of investment and productivity, and instead focus on rights and inherent dignity.

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange for Auto Parts procurement by GM, Ford, Daimler‐Chrysler and Renault‐Nissan. Provides many case studies with regards to the adoption of technology and describes seven chief technology officer characteristics. Discusses common errors when companies invest in technology and considers the probabilities of success. Provides 175 questions and answers to reinforce the concepts introduced. States that this substantial journal is aimed primarily at the present and potential chief technology officer to assist their survival and success in national and international markets.

Geigy Co. Ltd. Stand 75. Diversified application of benzotriazole as a corrosion inhibitor specifically for copper and its alloys is the main theme of Geigy's stand.