bluuebunny/crossref_metadata_2025 huggingface dataset:
Child‐rearing practices of two generations of Punjabis: development of personality and independence
Authors: Dosanjh J. S. , Ghuman P. A. S.
Published: March 2006

This paper reports the findings of two studies on the child‐rearing practices of Punjabis living in Britain. The research for the first project was carried out during the years 1970–3 and for the second during 1995. A small number of white mothers was also included in the present sample for comparison. The data were collected through face‐to‐face interviews and the topics explored included the development of personality and independence. The findings show that the process of enculturation has brought about many changes in the attitudes of the nineties' generation of Punjabi mothers to child rearing. Despite this, they still hold on to the family value of fostering interdependence rather than rugged individualism in their children. Extracts from the interviews are used to give the reader both the nuance and flavour of the mothers' feelings and attitudes.
‘The best years of your life’: remembering childhood in autobiographical texts
Authors: White Naomi Rosh
Published: March 2006

In this paper, several aspects of autobiographical accounts of childhood are explored. The paper begins with a consideration of Freudian explanations of how recollections of childhood are bounded by memory. The distinctive form of definitions of oneself‐as‐child are then described and related to post‐modern theories about the self. Finally, the ways in which recollections of childhood are framed by the subordinate position of children in the family and society are discussed. Six autobiographies were chosen for study. All were by Australian authors. The authors were Henry Handel Richardson, Ruth Park, Jill Ker Conway, Albert Facey, Hal Porter and Manning Clark.
A school health service for children?
Authors: Mayall Berry , Storey Pamela
Published: March 2006

This paper considers the merits of the school health service in England and Wales, viewed as a service for children of primary school age. The paper reports on data from a recent Economic and Social Research Council‐funded study: Children's Health in Primary Schools. Data were collected through a randomly selected sample of 620 schools and through six case studies. The study found variation in the quantity and quality of the service; the service was not, in general, child‐friendly. The paper argues, on grounds of efficiency, convenience and complementarity, that children should have access to a health service during their days at school, and one which is even in quality and quantity.
Parents' experiences of child welfare interventions: an Anglo‐French comparison
Authors: Baistow Karen , Hetherington Rachael
Published: March 2006

This paper reports on an Anglo‐French project comparing parental experiences of child welfare interventions in both countries; it does not aim to discuss policy implications but to raise questions about the basis on which policies are decided. We explored differences and similarities in the two countries' systems and practices by asking what it is like to be on the receiving end of professional decisions and actions in order to highlight those aspects of our own system that might otherwise be taken for granted. Considerable overlap was found in English and French parental concerns and in the type of professional assistance offered. However, differences in access to this assistance suggest that parents in England are often thrown into relations with social services that may be counterproductive to child and family welfare.
Child care outcomes: economic perspectives and issues
Authors: Knapp Martin , Lowin Ana
Published: March 2006

Economics starts with the observation of widespread scarcity and the consequent need for choices about resource allocation. Common criteria for such choices are economy, effectiveness, efficiency and equity. This paper defines these criteria and locates them within a conceptual framework (the ‘production of welfare’). It also examines some of the reasons for the growth in interest in them. The main modes of evaluation—cost‐benefit, cost‐effectiveness, cost‐utility and cost‐consequences analyses—are described and illustrated. Few such evaluations have been conducted in child care, and the paper ends with speculation as to why this is so.
Family to family: reconstructing foster care in the US
Authors: Mattingly John B.
Published: March 2006

The public child welfare system in North America is faced with growing deprivation, rising numbers of children who need out‐of‐home placements for increasingly lengthy periods, and a shortage of foster carers. The Family to Family initiative offers public agencies funds and tools to help them strengthen family support services within the communities from which children enter the system, improve the quantity and quality of neighbourhood‐based foster carers and develop the capacity to collect and analyse outcome data.
Measuring outcomes for children late placed for adoption
Authors: Rushton Alan
Published: March 2006

Selecting appropriate measures to assess the outcomes of permanent placement across a broad range of developmental dimensions is problematic. The Maudsley team are adapting and developing a package of instruments designed to identify the key influences on developmental recovery for a longitudinal sample of children late placed for adoption.
Reflections on the assessment of outcomes in child care
Authors: Parker Roy
Published: March 2006

Measuring the outcomes of social work interventions with children raises complex issues. The instability of intermediate outcomes emphasises the need to undertake regular and carefully timed assessments. Differences in approach and perspective can obscure relationships between evaluations of organisational performance and assessments of outcome for individual children; user perspectives introduce another point of view. Assessing outcomes of family support services raises questions of accountability. Aggregate information about children looked after, collected through the Looking After Children project, should help to establish the chances of certain outcomes being realised, although the influence of some factors may not be easy to explain.
Computerisation of the Looking After Children records: issues of implementation
Authors: Kerslake Andrew
Published: March 2006

Implementation of computerised versions of the Looking After Children materials raises wider questions concerning the difficulty of establishing common goals between information technology specialists and social work managers, the need to develop computer systems which are seen to benefit all parties involved and the importance of synchronising information requirements at national and local levels.
Implementing Looking After Children in Australia
Authors: Owen Lloyd , Jones Debbie , Corrick Hilary
Published: March 2006

Five of the Australian States and Territories are involved in projects using the Looking After Children materials. Few changes have been required for cultural reasons: initial fears of increasing workloads have been outweighed by positive responses from practitioners, carers and young people.
Implementing Looking After Children in an English local authority
Authors: Donovan Debbie , Ayres Martin
Published: March 2006

Successful training strategies in all authorities implementing Looking After Children cover the following issues: implementation at all levels of the organisation; introducing the materials as a creative work tool; and uses of the data in research and planning.
Aggression in delinquent adolescents versus controls: the role of parental rearing
Authors: Ruchkin Vladislav V. , Eisemann Martin , Hägglöf Bruno
Published: March 2006

The role of social factors in the aetiology of aggression is still very unclear. To examine the interrelations between aggression and parental rearing factors, 133 delinquent adolescents and 108 same‐aged schoolchildren from north western Russia were studied by means of the Aggression Questionnaire and the own memories of parental rearing questionnaire on parental rearing. Delinquent adolescents significantly differed from non‐delinquents on aggression scores, as well as on parental rearing factors. Furthermore, the aggression scores in both groups under investigation were related with rejecting rearing practices. Our results point to the aetiological significance of parental rearing in the development of aggression among adolescents.
Play services for disabled children: mothers' satisfaction
Authors: Petrie Pat , Poland Gill
Published: March 2006

A study of six play services for disabled school children used mixed methods to investigate the perspectives of mothers and children. This paper reports the range of mothers' satisfaction as expressed in semistructured interviews. There was a high level of satisfaction. Play services were seen as alleviating difficulties by providing an element of respite, and as providing child‐centred benefits such as play, companionship and varied experiences. Grounds for dissatisfaction included insufficient availability of services, lack of information about them, insufficient attention towards children from staff, and activities which were not age appropriate.
Sex education and HIV/AIDS: political conflict and legal resolution
Authors: Monk Daniel
Published: March 2006

Throughout the last decade sex education has been a site of intense political struggle. This article identifies how the legal regulation of sex education operates in such a way as to incorporate conflicting discursive problematisations of HIV/AIDS and childhood sexuality through the construction of distinct categories within the sex education curriculum and the legitimisation of distinct roles for parents, teachers and health professionals within those categories. In particular it seeks to explain why sex education in schools fails at present to be a primary source of information about HIV/AIDS for young people and, consequently, identifies the urgent need for new guidance from the Department of Education and Employment.
The ethics of participatory research with children
Authors: Thomas Nigel , O'Kane Claire
Published: March 2006

This paper argues that ethical problems in research involving direct contact with children can be overcome by using a participatory approach. A study of children's participation in decisions when they are looked after is described in terms of how a view of the ‘social child’ (James, 1995) shaped the approach to establishing contact with children, the choice of topics and methods of communication which were used, and the way in which children were given opportunities to interpret the data for themselves. The paper concludes with the suggestion that a participatory approach can also assist with reliability and validity.
‘Parenting teenagers’ programmes: a UK perspective
Authors: Roker Debi , Coleman John
Published: March 2006

The parenting of teenagers is an area of political and public debate at present, and many different forms of support are now available for this group of parents. There has been a particular increase in recent years in the number of group‐based parenting programmes provided for parents of teenagers. This paper describes research which (i) surveyed the range and nature of ‘parenting teenagers’ courses currently available in the UK, and (ii) identified key characteristics of these courses, including aims, value bases, materials, methods, parents attending, outcomes, and evaluation. A number of key issues are identified, and recommendations for future practice, policy and research in this important area are made.
Reconstructing developmental psychology—some first steps
Authors: Woodhead Martin
Published: March 2006

My starting point is the claim that developmental psychology has traditionally projected a standardised image of childhood, especially through the emphasis on describing universal stages of psychological growth within what are assumed to be normal childhood environments. These reifications of universality and normality have in turn regulated social action at individual, family and school level. Increasingly, these same images are being idealised and treated as a standard for judging the quality of childhood in contexts far removed from their Euro‐American origins. I explore the historical roots of universalistic thinking about children's nature, their needs and what constitutes healthy development and consider the opportunities for a new psychology of childhood to be reconstructed in ways that pay more attention to the cultural dimensions of the subject. I illustrate the growing interest amongst psychologists in studying children's development as a socio‐cultural process, as well as the lessons of social constructionist critiques of the developmental paradigm itself. I conclude by reflecting on some of the challenges facing psychological studies of childhood issues that are more reflexive, inclusive and cultural. Copyright © 1999 John Wiley & Sons, Ltd.
What rights for disabled children? Home enteral tube feeding in the community
Authors: Townsley Ruth , Robinson Carol
Published: March 2006

The growing number of disabled children who are tube fed at home has important implications both for families and the professionals who support them. This paper reports on the preliminary findings of a project which aims to assess the practical, social and emotional impact of home enteral tube feeding (HETF) on the lives of disabled children and their families. The evidence presented here suggests that guidance and training on HETF for non‐parent carers is both inadequate and inconsistent. Consequently access to education and social services may be restricted or even denied for disabled children on HETF as a direct result of their perceived need for nursing or medical care. Copyright © 1999 John Wiley & Sons, Ltd.
The role of self‐assessment in the regulation and inspection of group day care
Authors: Munton Anthony G.
Published: March 2006

This paper considers the role of self‐assessment in maintaining and improving standards of day care. A pilot study designed to investigate and develop the potential contribution of self‐assessment procedures in the regulation of day nurseries is described. Self‐assessment materials designed for day care providers to use in assessing the quality of their care were adapted for inspection purposes. Inspection staff in four local authorities used the materials in the inspection of ten day nurseries. Results suggest that self‐assessment incorporated with inspection and development work offers a means by which providers and inspectors can work together to improve standards. Copyright © 1999 John Wiley & Sons, Ltd.
Children with problems: focusing on everyday life
Authors: Sandbæk Mona
Published: March 2006

This article presents the results of interviews with 24 children who had been in contact with child welfare and protection, school counselling or the child psychiatric clinic in a suburban community in Norway. The interview was constructed to cover the children's daily life and positive and negative life events, as well as their contact with the child welfare services. The results showed that the majority of the children lived rather structured lives within a variety of family constellations. Many children had little information about their contact with the child welfare services, and consequently had difficulties evaluating the effects of the assistance received. Their confidence seemed to depend upon the personal relationship established with the counsellor. The results can be used to counterbalance the bias from ‘problem‐ or deviant‐oriented' research by focusing on competence and resources to get a realistic representation of client children's lives. Copyright © 1999 John Wiley & Sons, Ltd.
Children are unbeatable
Authors: Freeman Michael
Published: March 2006

The European Court on Human Rights has recently held that the law in the United Kingdom, which allows reasonable corporal punishment to be administered by parents, gives insufficient protection to children. Is the answer to distinguish between inhuman or degrading punishment (for example, with an implement) and ordinary safe smacks or is it to outlaw corporal chastisement by parents altogether? The author argues for the latter which he shows is in line with developments in European jurisprudence. It is also argued that the United Kingdom law is in breach of a number of international law norms, including the United Nations Convention on the Rights of the Child. And, far from this proposal leading to greater intervention into the family, it is argued that the removal of the parental right to smack will lead to less abuse and therefore less interference with parental autonomy. Copyright © 1999 John Wiley & Sons, Ltd.
Family support in Romania and the UK: different circumstances, similar challenges
Authors: Dickens Jonathan
Published: March 2006

This paper offers reflections on the challenges of refocusing child and family social work services towards family support in Romania and the UK. It analyses the major reforms to Romania's child care legislation introduced in 1997, identifying political, economic and social factors which create both opportunities and obstacles for changing policy and practice in that country. Ways in which intercountry adoption undermines the development of family support services are given particular attention. The insights generated by the discussion are doubled back to shed new light on the continuing difficulties of refocusing services from child protection to family support in the UK. Copyright © 1999 John Wiley & Sons, Ltd.
Using behaviour management packages as a stepping stone from school to society: a Scottish evaluation of ‘Turn Your School Round’
Authors: Watt Sheila , Higgins Cassie
Published: March 2006

Indiscipline is an increasing problem in schools today. Promoting discipline is not solely a means to fostering an effective learning environment, it is also an end in itself. Learning respect and to accept responsibility for our own actions are the foundations of our society. We become equipped with these basic tools through discipline in school and, as such, can begin a meaningful adult life beyond compulsory education. ‘Turn Your School Round’ is a behaviour management package designed to create a ‘listening’ school which fosters an appropriate environment for this type of development. This study undertakes a survey of the extent of use, and usefulness, of TYSR in Scottish schools. Copyright © 1999 John Wiley & Sons, Ltd.
New Zealand children in the 1990s: beneficiaries of New Right economic policy?
Authors: Atwool Nicola
Published: March 2006

This paper questions the extent to which New Zealand children have benefited from New Right economic policies and argues that the invisibility of children, the role of public concern about children and the social construction of childhood are factors which have facilitated implementation of these changes. Attention is drawn to the ways in which the personal and the political spheres intersect in children's lives. Rather than focusing on either the micro level of intervention in the lives of individual children or the macro level of societal change it is argued that the dualism itself must be transcended in order to move forward from the current position. Copyright © 1999 John Wiley & Sons, Ltd.
Sponsored day care in a changing world
Authors: Statham June , Dillon Jean , Moss Peter
Published: March 2006

Sponsored day care is the term generally used to describe the purchase of places by local authorities in independent day care services (such as childminders, nurseries and playgroups) for children in need. This paper considers the development and operation of sponsored day care services in 12 English local authorities, in the context of current policy developments within early childhood services. It suggests that provision for children in need is in danger of being marginalised by the current focus on early education and child care for working parents, and highlights the importance of developing services for children in need within an overall strategy for children's services. Copyright © 2000 John Wiley & Sons, Ltd.
Young people's perceptions of mental health
Authors: Armstrong Claire , Hill Malcolm , Secker Jenny
Published: March 2006

Research exploring young people's views towards mental health is at an early stage of development. This paper reports findings from a qualitative study which used focus group discussions and individual interviews to explore young people's understanding of mental health and illness; the promotion of positive mental health; responses to negative feelings; and perceived differences between themselves and adults. An overview of previous research is provided in the introduction, followed by a description of the methods and sampling strategies used. The main findings are then presented. Finally, a number of implications have been drawn out which are commented on in the conclusions. Copyright © 2000 John Wiley & Sons, Ltd.
Picking up the pieces: local government reorganisation and voluntary sector children's services
Authors: Craig Gary , Hill Malcolm , Manthorpe Jill , Tisdall Kay , Monaghan Bernadette , Wheelaghan Suzanne
Published: March 2006

Between 1995 and 1998, most of British local government was reorganised, leading to the creation of more, generally smaller, local authorities. Although social services were then the direct responsibility of local government, the potential impact of reorganisation on social work departments and partner organisations was barely considered prior to reorganisation. This article explores the consequences of reorganisation for children's services provided by voluntary sector organisations in Scotland, England and Wales. Drawing on two separate but complementary studies, the paper reviews the impact on funding, boundary problems, changing structures and the fragmentation of local authorities. It concludes that although some advances may be stimulated in the medium term by reorganisation, the overall short‐term impact for projects and their users is likely to have been damaging. Copyright © 2000 John Wiley & Sons, Ltd.
Intensive interaction and autism: some theoretical concerns
Authors: Nind Melanie , Powell Stuart
Published: March 2006

The authors consider the possible application of intensive interaction to children with autism. Intensive interaction is briefly described, and the question asked whether children with autism (and developmental delay) can gain from this exemplar of naturalistic, interactive approaches to facilitating sociability and communication. A theoretical approach is taken to unravel the difficulties faced by children with autism in developing sociability and communication, and the way in which intensive interaction functions. Five areas of possible mismatch between the particular difficulties/needs of these children and the method are identified and interrogated. The authors conclude that children with autism can be enabled to learn about interaction and communication through this naturalistic and supportive process. The need for empirical evidence to substantiate this position is highlighted. Copyright © 2000 John Wiley & Sons, Ltd.
Interviewing child witnesses within Memorandum guidelines. A survey of police officers in England and Wales
Authors: Aldridge Michelle , Wood Joanne
Published: March 2006

Since 1991, the evidence‐in‐chief of child witnesses in United Kingdom (UK) criminal proceedings can be an initial video‐recorded interview between a police officer/social worker and the child witness. This paper reports on the results of a survey of the attitudes and opinions of police officers who conduct video interviews with child witnesses in 18 police forces in England and Wales. Notably, officers' views were sought on the conduct of interviews. This builds on previous surveys which have focused on general views of videotaping children's evidence (for example, Davies and others 1995) and training issues (for example, Davies, Marshall and Robertson, 1998). Our findings support previous reports in that police officers view current provisions for child witnesses as a step in the right direction (Davies and others, 1995) but there are some reported limitations for example, gaps in training (Davies, Marshall and Robertson, 1998). In addition, we highlight the difficulties that can arise in relation to language use and some differences of opinion amongst officers (for example, with respect to the use of props in interviewing). Copyright © 2000 John Wiley & Sons, Ltd.
Not intruding, not colluding: process and practice in a contact centre
Authors: Kroll Brynna
Published: March 2006

This article examines process and practice in a contact centre, with particular reference to the divorce/separation context. Against the legal, and emotional backdrop in which contact takes place, it examines the complex and varied roles which workers in this setting are called on to play, highlighting the skills and knowledge required for the intervention in this particular area of family support. It concludes by arguing that, if the rights and needs of children apart from a parent are to be promoted there are significant implications for training, supervision and support for contact centre staff so that they can not only respond purposefully to the families with whom they work but also manage the difficult feelings this area of practice evokes. Copyright © 2000 John Wiley & Sons, Ltd.
Educated for the 21st century?
Authors: Tomlinson John , Little Vivienne , Tomlinson Susan , Bower Emily
Published: March 2006

Using cameos of children whose schooling spans the millennium and of teachers' attempts to foster their individuality and talents under pressures for conformity, we question whether the long‐term educational interests of pupils are being fully served. We suggest that even for the secure and stable majority the school curriculum has serious shortcomings in limiting the freedom and creativity of teachers and in prioritising technicist over humane values. Moreover, the goal of social inclusion depends considerably on educational inclusiveness. We ask whether the depth of social and psychological disadvantage in Britain is within the capacity of the current system to correct. Copyright © 2000 John Wiley & Sons, Ltd.
‘The times, are they a‐changing?’ As the world enters a new millennium are we as paediatricians keeping up with the changing needs of children?
Authors: Heussler H. S. , Polnay Leon , Katz Manuel
Published: March 2006

This paper describes changes that are occurring in paediatric practice in a variety of settings. The ‘new morbidity’ demands focused training of paediatricians of the twenty‐first century. Areas that include advocacy, public health, adolescence, chronic illness, health promotion, behavioural issues, parenting and family dynamics, social influences, health and social inequalities, managerial decision making and technological advances should be a part of paediatric training. These factors assume different importance in developing nations where priorities may be more focused on public health, nutrition and health promotion.

Partnership with others who have children's interests at heart, for example mental health services, public health, social sciences, education and social services is imperative in planning service development informed by good information systems incorporating measures of mortality and morbidity. Copyright © 2000 John Wiley & Sons, Ltd.
The key role of social workers in promoting the well‐being of children in state care — a neglected dimension in reforming policies
Authors: Gilligan Robbie
Published: March 2006

Increasingly, policy measures are emerging at national or agency level in different countries to improve the lot of children in state care. Most of these rely heavily on social workers for their implementation. Yet the capacity of social workers to carry out such an ever increasing range of complex tasks seems never to be properly recognised as an issue. This paper argues, from an international perspective, that the continuing central role of social work in the lives of children in care merits much more emphasis in policy and service delivery. The nature of the increasing demands on social workers in this area of work are explored. Possible strategies to help build the capacity of social workers to respond to the needs of children in state care in the new millennium are discussed. Such capacity building necessitates government and agency initiatives to ensure realistic staffing levels, renewed training, and adequate support for social work services to children in state care. Copyright © 2000 John Wiley & Sons, Ltd.
The future of children's rights
Authors: Freeman Michael
Published: March 2006

The United Nations Convention on the Rights of the Child was a great achievement. The rights strategy must continue to be pursued. The Convention itself is an imperfect instrument and a new Convention or Protocols needs to address many children whose rights are currently neglected, including disabled children, gay children, girl children and street children. Rights themselves need rethinking, and so does the reporting and implementation process. Copyright © 2000 John Wiley & Sons, Ltd.
Children's participation: control and self‐realisation in British late modernity
Authors: Prout Alan
Published: March 2006

Children's participation in public life in contemporary Britain is examined in relation to the tension between control and self‐realisation found in late modernity. It is argued that, despite the recognition of children as persons in their own right, public policy and practice is marked by an intensification of control, regulation and surveillance around children. This tension is considered in relation to the constitution of children in the public sphere as human capital and therefore as a means of controlling the future. This is contrasted to the private sphere where children's potential for self‐realisation is increasingly sequestered in the family. It is suggested that these trends raise issues of social inequality, intergenerational justice and institutional disengagement in relation to children. This requires more serious attention to enabling children's participation in the society. Copyright © 2000 John Wiley & Sons, Ltd.
Whose childhood? The politics of homework
Authors: Smith Roger
Published: March 2006

This article considers the questions of choice and control in childhood by considering the topical and contentious issue of homework. This is undeniably the source of great tension and endless conflict between children, adults and schools. But it also leads us to consider more fundamental questions about the extent to which children are able to take control of their own lives. The article explores these issues, considering current debates about children's rights, and contrasting these with a prescriptive approach taken by central government to the question of homework. The absence of any recognition of children's role as active participants in key areas of their lives, such as schooling, is questioned, and the article concludes that this does children a disservice. Copyright © 2000 John Wiley & Sons, Ltd.
Home‐start and the delivery of family support
Authors: Frost Nick , Johnson Liz , Stein Mike , Wallis Lorraine
Published: March 2006

The publication of Child Protection: Messages from Research (Department of Health, 1995) and of the ‘Supporting Families’ Green Paper (Home Office, 1998) have both highlighted the importance of developing family support services, in keeping with the word and the spirit of the Children Act, 1989. This article presents some of the findings of a three year study of a voluntary organisation, Home‐Start, which offers support to mothers with children under five through volunteer home visiting. The article makes connections between the activities of Home‐Start and the wider debate about family support in the United Kingdom. Copyright © 2000 John Wiley & Sons, Ltd.
Helping parents, protecting children: ideas from Germany
Authors: Baistow Karen , Wilford Gerti
Published: March 2006

This paper focuses on the help‐seeking process in the field of child welfare and, with a view to identifying some of the key conditions which facilitate the process, it examines the ways in which the German system responds to parental requests for help. It is based on recent comparative studies between English users of child welfare and protection services and a similar group in Germany and on discussions with German and English social workers. It is suggested we can usefully learn from the preventative services available in Germany under the Children and Young Persons Help Act (1990) which make both help seeking and help giving more straightforward. Copyright © 2000 John Wiley & Sons, Ltd.
Inter‐professional collaboration and conceptualisations of practice
Authors: Easen Patrick , Atkins Madeleine , Dyson Alan
Published: March 2006

This article discusses the inter‐professional collaborative experiences of professionals working with children and their families in two areas of high social need. The findings suggest that, although the way that professionals conceptualise their practice may hinder attempts to collaborate effectively, a complex interplay of several factors is involved. A typology of the various collaborations reported is then constructed. Finally, integrating this work with the findings of other studies, an explanatory model is developed. These have particular relevance given the current rhetoric of ‘joined‐up government’. The project was funded by the Economic and Social Research Council (Ref. R000221542). Copyright © 2000 John Wiley & Sons, Ltd.
Families under the microscope: parallels between the young carers debate of the 1990s and the transformation of childhood in the late nineteenth century
Authors: Olsen Richard
Published: March 2006

Existing analysis and discussion about young carers—children caring for ill or disabled family members—has been limited in scope, concentrating on narrow policy and service issues. In this paper, I attempt to introduce a more historical perspective to these debates, by comparing responses to the issue of young caring in the 1990s to resistance encountered in the implementation of child labour and education reforms towards the end of the nineteenth century. I discuss the parallel ways in which the quality of childhood for some children became problematised without sufficient recognition of the limited choices that some families face. Copyright © 2000 John Wiley & Sons, Ltd.
What works for children — the political issues
Authors: Glass Norman
Published: March 2006

Recent developments in United Kingdom politics are described that have had an impact on the development of evidence‐based policy for children. The notion of ‘what works’ is examined closely, leading to a suggestion that evaluators should, more appropriately, be concerned with ‘what is worth doing’ for children. The paper develops the idea of ‘robustness’ as a guiding principle for evaluation design and the interpretation of evidence so that valid conclusions can be drawn in a changing policy environment. Copyright © 2001 John Wiley & Sons, Ltd.
Community‐based evaluations in the UK: scientific concerns and practical constraints
Authors: Ghate Deborah
Published: March 2006

As preventive initiatives gather momentum in the UK, the need for rigorous evaluation of effective practice becomes more urgent. However, researchers, practitioners and policy makers may have different priorities when it comes to implementing evaluations in community settings. This article considers the competing demands that may be placed on evaluators in relation to three dimensions: the service (characteristics of the intervention itself); the sample (people who are participating); and the methodology or research design. It explores compromises that may be required between scientific ideals and real‐world limitations, and assesses the implications for obtaining meaningful results in evaluation research. Copyright © 2001 John Wiley & Sons, Ltd.
Evaluating national initiatives: the case of ‘On Track’
Authors: Johnston Jeremy
Published: March 2006

On Track is a long‐term crime reduction programme aimed at children at risk of becoming involved in crime. Twenty‐four pilots are being established in deprived communities in England and Wales. In each area a range of evidence‐based preventive services for four to 12 year olds will be developed. There will be intensive inter‐agency cooperation enabling children at risk of offending to be identified early so that they and their families can be provided with consistent services during the child's development. The effectiveness and cost‐effectiveness of the arrangements in each area will be evaluated with a view to finding out more about ‘what works’. Copyright © 2001 John Wiley & Sons, Ltd.
The Impact of Ownership, Governance and Non‐Audit Services on Audit Fees: Evidence from the Insurance Industry
Authors: O'Sullivan Noel , Diacon Stephen R.
Published: March 2006

This paper adds to the existing audit pricing literature in three respects. First we focus our analysis on insurance companies thereby allowing us to compare the pricing of audits in mutual and proprietary companies. The different external ownership structure of mutual and proprietary insurers provides an ideal environment in which to explore the influence of external governance on auditors’ pricing decisions. Second, we examine the impact of board composition and audit committees on audit fees. Third, we analyse the impact of non‐audit fees on audit fees. Data for the study were obtained from both statutory disclosures and a postal questionnaire. Our results suggest that mutual insurers pay significantly lower audit fees compared to their proprietary counterparts. We find some evidence that the existence of an audit committee has a positive impact on audit fees paid by companies in the sample but we find no evidence that audit fees are sensitive to the composition of audit committees. We find weak evidence that the provision of non‐audit services exerts a positive impact on audit fees but the nature of the non‐audit service provided has no significant impact. Apart from governance factors, we find that company size and complexity are the most important determinants of audit pricing in insurance with significant price reductions earned by insurers specialising in either general or life business.
Auditing Risk Management: Fine in Theory but who can do it in Practice?
Authors: Crawford Margaret , Stein William
Published: March 2006

This paper investigates risk management structures in organisations and how these comply with best practice in corporate governance. We carried out an exploratory study (in 2001) of four large public and private sector organisations in the United Kingdom. Interviews were conducted with risk managers and internal auditors to ascertain the extent to which emerging structures complied with the Turnbull Guidance to the Combined Code.

We found that structures are in place to deliver a sound system of internal control including risk management. Internal auditors and risk managers are both involved but their respective roles are often not sufficiently well defined to avoid overlaps and gaps. We also found that several of the organisations studied rely on external auditors to conduct the required annual review of risk management.
Disciplinary Observance and Sanctions on German and Danish Auditors
Authors: Quick Reiner , Warming‐Rasmussen Bent
Published: March 2006

This paper presents the results of a comparative study on disciplinary observance systems of the auditing profession within two member states of the European Union: Germany and Denmark. Disciplinary observance is an important factor in reducing the hidden action problem, but could also be used by the profession to signal quality. In Germany, the Wirtschaftsprüferkammer is the supervisory body which oversees compliance with standards and professional duties. It is entitled to sanction the minor violations of duties by auditors. Only more severe types of misbehaviour are dealt with by courts. In Denmark, a special court (Disciplinæernævn) is concerned with disciplinary actions against auditors. The results of this study will demonstrate that audit regulations and in particular disciplinary laws remain basically national, despite efforts to harmonise auditing. This study identifies characteristics of disciplinary systems common to both countries and provides information on the functioning of both systems that may be useful in a number of ways. The results presented might initiate a more systematic comparison of disciplinary systems within member states of the European Union, which would enhance institutional knowledge of the European market for auditing services. This in turn could promote the process of achieving a single European market for auditing services and thus reduce market inefficiencies.
Improving Auditor Independence Through Selective Mandatory Rotation
Authors: Gietzmann Miles B. , Sen Pradyot K.
Published: March 2006

When an auditor receives significant fee income from one client it has often been suggested that reappointment concerns may dilute auditors incentives to maintain independence from management. A possible response to this issue could be to mandate the rotation of auditors. However this is costly since new auditors must repeatedly invest in learning a new clients accounting system. In this research we build a model to formally analyze this trade‐off. We find that the desirability of rotation depends critically upon characteristics of the audit market structure and to what extent an individual client dominates an auditors’ client portfolio defined in terms of total fees. We show that although rotation is costly, in audit markets with relatively few large clients (thin markets), the resulting improved incentives for independence outweigh the associated costs. Our research is timely because although historically it may not have been economically desirable to adopt mandatory rotation, currently with increased corporate merger activity taking place, for instance in the oil sector, markets may now have become sufficiently thin to warrant the introduction of rotation.
The Impact of Accounting Standards on Audit Firm Switch Rates
Authors: Atkinson Keith E. , Taylor Charles W. , Flesher Dale L. , Stocks Morris H.
Published: March 2006

ABSTRACT: Researchers have conjectured that accounting standards decrease the rate at which clients change auditors. They argue that conflict caused by disagreements over accounting standards is reduced because there are fewer acceptable accounting principles. Surprisingly, there is little empirical evidence that investigates the impact of accounting standards on audit firm switch rates.

This study investigates the relationship between accounting standards and audit firm switch rates. The paper presents surprising evidence that in the year of enactment, accounting standards cause clients to change auditors at a faster rate. This finding supports the idea that conflict is created over the implementation of the standard which results in a client changing auditors. The paper also supports traditional thought by presenting evidence that in years following the issuance of an accounting standard clients change auditors at slower rates. This finding supports the idea that conflict will be reduced in future years because there are fewer acceptable accounting principles on which an auditor and a client can disagree.

Data Availability: Data are available from sources identified in the text.
Country‐Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States
Authors: Douthett Edward B. , Jung Kooyul
Published: March 2006

We examine audit fees and returns to auditor reputation for Israeli entrepreneurs making initial public offerings (IPOs) of equity in U.S. capital markets. We find that the cost of audit quality in terms of audit fees is higher, and the benefit of audit quality in terms of IPO proceeds is lower for a sample of Israeli IPOs matched to a control sample of U.S. IPOs. The results suggest that the higher levels of country‐specific risk in Israel are modifying the cost and benefits of audit quality for Israeli entrepreneurs selling securities in the U.S.
Financial Statement Transparency and Auditor Responsibility: Enron and Andersen
Authors: Sridharan Uma V. , Caines W. Royce , McMillan Jeffrey , Summers Suzanne
Published: March 2006

On December 2, 2001, Enron, once a global energy‐trading giant, filed for protection under Chapter 11 bankruptcy proceedings. In the weeks preceding the filing, numerous reports of accounting irregularities and the perception of a notorious lack of transparency in the company's financial statements raised questions about the responsibility and role played by Enron's auditor Arthur Andersen. On January 10, 2002 Andersen disclosed that employees at its Houston office had shredded thousands of documents and deleted several emails relating to the Enron audit. On March 14, the Justice Department indicted Andersen on charges of obstruction of justice relating to its inquiry into Enron's accounting. On June 15, 2002, a jury in a Texas court convicted Andersen of these charges. In the context of the Enron‐Andersen case, this paper investigates and discusses the importance of financial transparency, auditor independence and auditor responsibility for the health of global financial markets and the world economy.
Financial Statement Transparency and Auditor Responsibility: Enron and Andersen
Authors: Wu Ben Koon Hong , Roebuck Peter , Summers Suzanne
Published: March 2006

‘Business risk’ is a concept that has emerged from the recent development in new audit methodologies. This paper investigates auditor perceptions of business risk factors in the planning stage of an audit. Auditors were asked to classify risk factors as to whether the factors are primarily business risk or inherent risk. We also examine how auditors modify their audit strategies based upon the categorisation of risks, and the impact on their ability to detect risk of fraud from the consideration of those risk factors.

Results indicate that auditors perceive business risk as a distinct risk factor. There is however some overlapping of business risk and inherent risk factors, and some risk factors previously considered as inherent risk now appear to be included as business risk. Results indicate a weak articulation between business risk and audit strategy. To the extent that auditors do adjust audit strategy for business risk, auditors increase analytical procedures rather than detailed substantive testing. Auditors did not view business risk factors as impacting their ability to detect risk of fraud.