An Integrated Model for Communicating Within and About Corporate Social Responsibility

Corporate social responsibility (CSR) initiatives have two main objectives, namely, contributing to sustainable development; and adding strategic value for organisations. These objectives imply that organisations should communicate about CSR initiatives with stakeholders to add strategic value, whilst also communicating within CSR with the beneficiaries of these initiatives to contribute to sustainable development. In the field of CSR communication, however, the majority of the literature focuses on communication about CSR, while communication with the beneficiaries within CSR is often overlooked. This article presents an integrated model for communication both within and about CSR initiatives. The constructs of such integrated communication are analysed in order to identify similarities and point out differences. The ultimate aim is to present a holistic model for CSR communication that covers the content, nature and aims of such communication. The model is based on a literature study involving the two-way symmetrical approach, the reflective paradigm, strategic communication management and the participatory approach to communication for social change. Integrating communication within and about CSR in a single model is a complex undertaking, which entails incorporating constructs of communication from diverse theoretical fields flowing from different meta-theoretical assumptions. To date, this model is the first attempt to integrate communication within and about CSR on a theoretical level.     

Inter-municipal cooperation,economies of scale and cost efficiency: an application of stochastic frontier analysis to Dutch municipal tax departments

Inter-municipal cooperation is increasingly popular in European countries. Saving cost is a key motivation. This paper analyses the relation between inter-municipal cooperation and cost efficiency among Dutch municipal tax departments between 2005 and 2012. Motivated by the notion that cost savings are ascribed to scale economies, the relation between cooperation and cost is modelled explicitly through scale. The size of the cooperation is incorporated as a determinant of cost efficiency. The results indicate that inter-municipal cooperation can contribute to reducing cost and that the relation can be explained by scale. Municipalities or cooperations sized around 10,000 inhabitants are estimated up to 30% inefficient. At 60,000 inhabitants, the benefits of scaling are largely exhausted. Other than through scale, municipalities that cooperate are not estimated to operate significantly more or less efficient.     

The birth of the memory of Communism: memorial museums in Europe

This article argues that the memory of Communism emerged in Europe not due to the public recognition of pre-given historical experiences of peoples previously under Communist regimes, but to the particularities of the post-Cold War transnational political context. As a reaction to the uniqueness claim of the Holocaust in the power field structured by the European enlargement process, Communism memory was reclaimed according to the European normative and value system prescribed by the memory of the Holocaust. Since in the political context of European enlargement refusing to cultivate the memory of the Holocaust was highly illegitimate, the memory of Communism was born as the “twin brother” of Holocaust memory. The Europeanized memory of Communism produced a legitimate differentia specifica of the newcomers in relation to old member states. It has been publicly reclaimed as an Eastern European experience in relation to universal Holocaust memory perceived as Western. By the analysis of memorial museums of Communism, the article provides a transnational, historical, and sociological account on Communism memory. It argues that the main elements of the discursive repertoire applied in post-accession political debates about the definition of Europe were elaborated before 2004 in a pan-European way.     

Judicial alignment and criminal justice: evidence from Russian courts

This paper investigates the effect of informal ties between judges (as represented by regional court chairpersons) and prosecutors on the repressive implementation of criminal justice in Russia in the area of fraud convictions. The authors utilize criminal law statistics of Russian regional courts for 2006–2010 to determine the alignment between chairpersons and prosecutors by measuring the length of their mutual career paths. The informal ties have a strong impact on trial outcome, which, however, changes over time. During periods of high bureaucratic risks and uncertainty, regions with a higher extent of informal ties between judges and prosecutors exhibit more repressive law enforcement. If external risks decrease, informal coalitions seem to increase the independence of the courts, insulating them from bureaucratic pressures and limiting their repressiveness.     

The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.     

Addressing suicidal ideations through the realization of meaningful personal goals

A personal goal intervention program was offered to early retirees aged 50 to 65 years with the objective of increasing their subjective well-being. The program was aimed at helping the participants set, plan, pursue, and realize their personal goals. A subsample of 21 participants with suicidal ideas was identified from a larger sample (N = 354) of retirees living in the community who took part in the study to evaluate the program. The experimental (n = 10) and control (n = 11) groups were compared on their answers to 16 goal and psychological well-being questionnaires. By the end of the program, the experimental group had improved significantly more than the control group on hope, goal realization process, serenity, flexibility, and positive attitude toward retirement. The levels of depression and psychological distress significantly decreased. These gains were maintained 6 months later. The positive results obtained from this study could lead to an innovative way to help people with suicidal ideations.     

Relationship Trajectories and Psychological Well-Being Among Sexual Minority Youth

Dating in adolescence plays an integral part in the development of sexual and social identities. This process is particularly salient for sexual minority youth who face additional obstacles to their identity formation due to their marginalized status. We investigated the influence of participating in a same-sex relationship (SSR) or an opposite-sex relationship (OSR) on sexual minority youths’ psychological well-being (i.e., symptoms of depression, anxiety and internalized homophobia, and self-esteem) in an ethnically-diverse sample of 350 youth (55% male) between the ages of 15–19 years, recruited from three GLBT drop-in centers in the New York City area. Using longitudinal data, we examined youths’ SSR and OSR over time. Multivariate regression analyses suggest that involvement in a SSR was positively associated with changes in self-esteem in males, and negatively correlated with changes in internalized homophobia in females. We discuss the implications for positive development in sexual minority adolescent populations.     

Analysing contractual environments: lessons from Indigenous health in Canada, Australia and New Zealand

Contracting in health care is a mechanism used by the governments of Canada, Australia and New Zealand to improve the participation of marginalized populations in primary health care and improve responsiveness to local needs. As a result, complex contractual environments have emerged. The literature on contracting in health has tended to focus on the pros and cons of classical versus relational contracts from the funder's perspective. This article proposes an analytical framework to explore the strengths and weaknesses of contractual environments that depend on a number of classical contracts, a single relational contract or a mix of the two. Examples from indigenous contracting environments are used to inform the elaboration of the framework. Results show that contractual environments that rely on a multiplicity of specific contracts are administratively onerous, while constraining opportunities for local responsiveness. Contractual environments dominated by a single relational contract produce a more flexible and administratively streamlined system.     

Influences on the Prisoner Rate: Number of Entries into Prison, Length of Sentences and Crime Rate

On the basis of the data contained in the European Sourcebook, this article tries to answer the question: 'What influences the prisoner rate most? The number of entries into prison, the length of sentences, or the crime rate?' The authors show that the crime rate is absolutely not correlated with the prisoner rate. The latter depends principally on the length of the imposed custodial sanctions and secondly on the number of those imposed prison sentences. Nevertheless, there are some indications suggesting that these results could be different from one type of offence to another. Unfortunately, this hypothesis could not be tested on the basis of the European Sourcebook data.