Exploring capabilities of international technology transfer intermediaries between emerging and developed countries

The Journal of Technology Transfer - We report which capabilities are essential to a successful demand-driven inter-organizational international technology transfer (ITT) when a business deal...     

Budgeting and Rebudgeting in Local Governments: Siamese Twins?

The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budgets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to test hypotheses on the main drivers of budget revisions. According to the results, rebudgeting is strongly affected by the degree of incrementalism in the initial budgeting process, as well as by several internal and external determinants, such as political variables, organizational features, financial conditions, and the local socioeconomic environment.     

Validity of self-reports of marital violence

The most commonly used and practiced method for assessing spouse abuse is the individual's self-report of engaging in or being a victim of physical aggression. However, the socially undesirable nature of relationship violence raises questions regarding the likelihood that it is accurately reported. The current investigation found that a socially desirable response set is related to willingness to report one's own aggression. However, it is not related to willingness to report a spouse's aggressive behavior. Social desirability was not related to reports of frequency or severity of one's own aggression for individuals admitting the use of any form of aggressive behavior.     

Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation

Private-sector accounting systems have often been heralded as superior to public-sector ones and suggested as solutions to the shortcomings of the latter. Our article aims at contributing to this debate by looking at the adoption of business-like practices where the public and private sectors intersect. Our analysis shows that the adoption of International Public Sector Accounting Standards (IPSASs), strongly inspired by International Financial Reporting Standards (IFRS), might not ensure the expected disclosure. Municipalities adopting IPSASs for preparing consolidated financial statement do not necessarily increase accountability because some relevant public service providers are not included in the reporting entities.     

Individual and Marital Consequences of Victimization: Moderating Effects of Relationship Efficacy and Spouse Support

Marital dissatisfaction and depression are common characteristics of abused women. In this investigation, we attempted to identify variables that might buffer women's marital satisfaction and stability, and their psychological adjustment against the effects of verbal and physical abuse. Verbal and physical victimization had significant negative direct effects on women's marital satisfaction: victimized women were characterized by less satisfaction and less stability regardless of their sense of relationship efficacy or their perceptions of spousal support. However, the effects of victimization on women's depression were moderated by relationship efficacy, perceived intimacy, and acceptance of emotional expression provided by the spouse: nonvictimized women who perceived more support and felt more efficacious, relative to those who felt less support and less efficacy, experienced fewer depressive symptoms, while victimized women who perceived more support and felt more efficacious in their relationships, relative to those characterized by less support and less efficacy, experienced more depressive symptoms. In the context of marital violence, increasing levels of relationship efficacy and perceptions of spouse support may be accompanied by an increase in the risk for depressive reactions.     

Evolutions and Limits of New Public Management—Inspired Budgeting Practices in Italian Local Governments

In Italy, New Public Management (NPM)‐inspired reforms have been mostly legislation‐driven. For Italian Local Governments (LGs), one of the most significant reforms was the introduction, in 1995, of an “Executive Management Plan” (EMP). The EMP has been interpreted and applied by Italian LGs differently across space and over time. Some LGs have introduced it only formally. Others have interpreted it as a tool to define individual managers's spending authorizations. Only some have viewed it as a building block of a wider management control system. Over time, LGs have since been making continuous changes to their budgeting systems, without yet reaching a new steady state.     

Measuring sex differences in violence victimization and perpetration within date and same-sex peer relationships

This study examines sex differences in the patterns of repeated perpetration and victimization of physical violence and psychological aggression within dating relationships and same-sex peer relationships. Data were obtained from the Youth Violence Survey: Linkages among Different Forms of Violence, conducted in 2004, and administered to all public school students enrolled in grades 7, 9, 11 and 12 (N = 4,131) in a high-risk school district. Analyses of adolescents who dated in the past year (n = 2,888) show that girls are significantly more likely than boys to report physical violence and psychological aggression perpetration within dating relationships. However, boys are significantly more likely than girls to report physically injuring a date. Boys are also significantly more likely than girls to report physical violence victimization and perpetration within same-sex peer relationships. Implications and directions for future research are discussed.