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Abstract: “Net debt” is considered an important measure of the financial strength of a government and is currently a required line item on the “statement of financial position” in Canadian government financial statements. In this article, the authors look at the emergence, evolution and entrenchment of net debt in the public accounts of the Government of Canada. They trace the history of this financial indicator through a study of archival data from the Province of Canada and the Government of Canada and interpret the data using Klaus Lüder's contingency model of public‐sector accounting innovations.  相似文献   
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While social media has had profound effects in many realms, the theory and practice of negotiation have remained relatively untouched by this potent phenomenon. In this article, we survey existing research in this area and develop a broader framework for understanding the wider roles and effects of social media on negotiation. Through a series of detailed case studies, we explore how social media can drive important negotiations either off the rails or toward beneficial outcomes—and how savvy practitioners can harness this often‐neglected factor to their advantage, or else find themselves outmaneuvered by more digitally sophisticated parties. Applying the lens of the “3D negotiation” approach developed by Lax and Sebenius, we describe a number of potentially decisive roles that social media can play to enhance actions by negotiators “at the table,” with respect to deal design, and “away from the table.” In this 3D context, we show how social media can help negotiators learn about their counterparts (interests, perceptions, relationships, and networks), directly and indirectly influence the parties, mobilize supporters, and neutralize potential opponents. We show that being proactive—both in cultivating digital influence or allies and in building resilience to threats across online information ecosystems—can provide critical advantages for negotiators navigating a hyperconnected world. We develop a preliminary framework to help identify the full range of platforms, tools, and methodologies appropriate for the use of social media in negotiations, including network mapping software and open‐source intelligence techniques. Throughout our analysis, we stress the importance of ethical and privacy considerations.  相似文献   
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A premise of charter school initiatives has been that these schools have direct benefits for the students attending them and indirect benefits for other students by creating competition for traditional public schools to improve their performance. This study uses a two-pronged approach to assess whether California charter schools are having indirect effects on students in traditional public schools. First, we examine how traditional public school principals react to the introduction of charter schools. Second, we assess whether competition from nearby charters is affecting student achievement outcomes for students that remain in traditional public schools. The survey results show that traditional public school principals felt little competitive pressure from charters. Similarly, the student achievement analysis shows that charter competition was not improving the performance of traditional public schools. These results suggest that California charter schools are having little effect on the climate of traditional public schools.  相似文献   
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Based on current theories of depression, reciprocal links between loneliness and depressive symptoms are expected to occur. However, longitudinal studies on adolescent samples are scarce and have yielded conflicting results. The present five-wave longitudinal study from mid- to late adolescence (N=428, M age at T1=15.22 years; 47% female) examined the direction of effect between loneliness and depressive symptoms, using cross-lagged path analysis. In addition, the robustness of these prospective associations was tested by examining the role of the Big Five personality traits (i.e., extraversion, conscientiousness, agreeableness, neuroticism, and openness) as explaining factors and moderators. Results indicated that loneliness and depressive symptoms influenced one another reciprocally, and these reciprocal associations were not attributable to their mutual overlap with personality traits. In addition, neuroticism was found to be a moderator, in that the bidirectional effects between loneliness and depressive symptoms were only found in adolescents high in neuroticism. Practical implications are discussed, and suggestions for future research are outlined.  相似文献   
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Expressive suppression is regarded as a generally ineffective emotion regulation strategy and appears to be associated with the development of depressive symptoms among adolescents. However, the mechanisms linking suppression to depressive symptoms are not well understood. The main aim of this study was to examine two potential mediators of the prospective relationship from depressive symptoms to expressive suppression among adolescents: parental support and peer victimization. Structural equation modelling was used to construct a three-wave cross-lagged model (n?=?2,051 adolescents, 48.5?% female, at baseline; 1,465 with data at all three time points) with all possible longitudinal linkages. Depressive symptoms preceded decreases in perceived parental support 1?year later. Decreases in parental support mediated the relationship between depressive symptoms and increases in expressive suppression over a 2-year period. Multi-group analyses show that the mediation model tested was significant for girls, but not for boys. No evidence for other mediating models was found. Although initial suppression preceded increases in depressive symptoms 1?year later, we did not find any evidence for the reversed link from suppression to depressive symptoms. Clear evidence for a reciprocal relationship between depressive symptoms and parental support was found. However, only limited and inconsistent support was found for a reciprocal relationship between depressive symptoms and peer victimization. Finally, although some evidence for a unidirectional relationship from parental support to increases in suppression was found, no significant prospective relationship was found between peer victimization and suppression. The implications of our clear results for parental support, and mostly lacking results for peer victimization, are discussed.  相似文献   
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