The development and diffusion of financial reporting practices in the public sector

A prevailing economic crisis in the State of New York contributed to an erosion of previous institutional patterns, instigating a problem and political process of finding a mechanism wherein economic order could be produced. One strategic response to this economic crisis which is the focal point of this paper is the development and diffusion of financial reporting practices which guide the manner with which this state reports to its important constituencies including the citizenry, the media, and the capital markets. The main findings of this paper reflect the manner in which the relative power of organized interests and actors are mobilized through the use of rules such as financial reporting practices that establish meaning in public administration.     

Bridging philosophical and practical implications of incidental findings in brain research

Empirical studies and ethical-legal analyses have demonstrated that incidental findings in the brain, most commonly vascular in origin, must be addressed in the current era of imaging research. The challenges, however, are substantial. The discovery and management of incidental findings vary, at minimum, by institutional setting, professional background of investigators, and the inherent differences between research and clinical protocols. In the context of human subjects protections, the challenges of disclosure of unexpected and potentially meaningful clinical information concern privacy and confidentiality, communication, and responsibility for follow-up. Risks, including a blurring of boundaries between research and clinical practice, must be weighed against the possible benefit to subjects and a moral duty to inform. Identification and examination of these challenges have been met by scientific interest and a robust, interdisciplinary response resulting in the pragmatic recommendations discussed here.     

Variation in Methods of Cardiac Dissection—A Potential Confounder in Measuring Cardiac Weight at Autopsy

To evaluate whether the weight of the heart measured at autopsy may be affected by the type of dissection, a prospective study was undertaken of the weights of sequential cases of nonpediatric hearts. Four hundred fifty‐eight hearts were examined (age range 17–96 years; mean 55.9 years; M:F = 3:1). The hearts were each weighed fresh, once the apex had been sliced, the auricles of the atria opened and blood drained, and again once the cardiac chambers had been opened completely. The difference in the partially and fully opened heart weights (range 146–1028 g; mean 434.8 g; range 134–1011 g; mean 420.8 g, respectively) (p < 0.05) ranged from 0 to 100 g (mean 14 g). In the most extreme example, the weight of the partially opened heart was 30.3% higher than that of the fully opened specimen. Failure to fully open the heart prior to weighing may result in significant error.     

Strategy for Fiscal Survival? Analysis of local extra-budgetary finance in China

Since the early 1980s, Chinese local governments have collected a significant amount of revenue outside the budgetary system. Fiscal shortage is commonly cited as the main reason for local extra-budgetary finance. However, a panel data analysis on provincial extra-budgetary practices reveals a different story. The findings suggest that extra-budgetary finance exists in China not as a strategy for local fiscal survival, but rather because local bureaucracies can conveniently exploit their administrative power to extract revenue from the local economy, and that extra-budgetary exactions fall disproportionately on peasants. Despite the constant calls by the central government to reform and regulate the extra-budgetary system, the centrally issued administrative directives have little impact on local practices.     

The role of cognitive coping in female victims of stalking

The aim of the study is to examine the role of cognitive coping in a sample of 47 female victims of stalking. Stalking victims who blamed themselves more for the stalking report significantly higher symptoms of depression, anxiety, and posttraumatic stress disorder (PTSD). Respondents who ruminated more about the stalking experience, or respondents who explicitly emphasized the terror of the stalking to a higher extent, also report significantly higher symptom levels. Finally, respondents who thought more about what steps to take and how to handle the stalking report significantly higher symptom levels of depression, anxiety, and PTSD. This conclusion holds also after controlling for the severity of stalking. If the findings of the present study can be confirmed, this could possibly contribute to the help provided to victims of stalking.     

Risk for Partner Victimization and Marital Dissatisfaction Among Chronically Depressed Patients

The link between marital dysfunction and depressive symptoms has been well established, but the link between partner violence and depressive symptoms is less clear. Further, little is known about partner violence and marital satisfaction in chronically depressed patients. In this multi-site treatment sample of chronically depressed patients (N = 316), approximately 17% of men and 12% of women reported experiencing physical victimization from their partner in the past year. However, physical victimization was not associated with the severity of depression for men or women. Cross-sectional path analyses indicated that depressive symptoms predicted marital dissatisfaction, which in turn, predicted psychological victimization. Further, psychological victimization predicted physical victimization. With chronically depressed individuals, interventions that address both depression and marital dissatisfaction may prevent psychological and physical victimization.     

Negative Life Events and Depressive Symptoms in Late Adolescence: Bonding and Cognitive Coping as Vulnerability Factors?

The objective of the present study was to examine the effects of parental bonding and cognitive coping in the relationship between negative life events and depressive symptoms in adolescence. A sample of 1310 adolescents attending an intermediate vocational education school filled out a questionnaire. Adolescents with a poor parental bonding relationship seemed to be more vulnerable to depressive symptoms in the face of adverse life events than adolescents with more optimal bonding styles. Cognitive coping strategies seemed to play an even more important role. The use of self-blame, rumination, catastrophizing, positive refocusing, and positive reappraisal appeared to be related to depressive symptoms. In addition, self-blame, rumination, and positive reappraisal seemed to have a moderating role in the relationship between the amount of stress experienced and depressive symptoms. Developing prevention and intervention programs aimed at the formation of optimal bonding relationships and teaching adolescents adaptive cognitive coping strategies seems advisable.     

Relationships Between Cognitive Strategies of Adolescents and Depressive Symptomatology Across Different Types of Life Event

The objective of the present study was to examine relationships between cognitive emotion regulation strategies and depressive symptomatology across different types of life event. A sample of 138 secondary school students filled out a questionnaire. They were asked to indicate their most negative life event ever. On the basis of their answers, 3 types of negative life event were distinguished: loss, health threat, and relational stress experience. No relationship was found between type of negative life event and depressive symptomatology. Significant relationships were found between type of negative life event and the cognitive strategies self-blame and other-blame. Adolescents with a health threat experience scored higher on self-blame, while adolescents with a relational stress event scored higher on other-blame than the other groups. Significant relationships were also found between depressive symptomatology and the cognitive strategies self-blame, rumination, positive reappraisal, putting into perspective, and catastrophizing. No interaction effects were found between type of negative life event and cognitive strategies, suggesting that relationships between cognitive emotion regulation strategies and depressive symptomatology are consistent across different types of life event.