Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

The tax-spend debate: Time series evidence from state budgets

This paper examines the temporal relationship between revenues and expenditures for the forty-eight contiguous states over an annual period 1942 to 1992. Using an error-correction model, we find that the tax-spend hypothesis is supported for twenty-four states. The spend-tax hypothesis is valid for eight states while the fiscal synchronization hypothesis is supported for eleven states. The remaining five states failed the diagnostic tests for error-correction modeling.     

When does the Gender Difference in Rumination Begin? Gender and Age Differences in the Use of Rumination by Adolescents

A cross-sectional non-clinical sample of 1,218 adolescents, aged 10–17 years, completed measures of stress, rumination, and depression to allow tests of the response style theory of S. Nolen-Hoeksema [J Res Adolesc 4:519–534, 1994] in adolescents, in particular whether increasing levels of stress and rumination in early adolescence are predictive of the onset of the gender difference in depression. Overall, females reported higher levels of stress, rumination, and depression than males. The onset of the gender differences in stress and depression occurred at age 13 years, and for rumination one year earlier at 12 years. Significantly, also from 13 years, rumination explained the gender difference in depression by showing that it significantly mediated the effect of gender on depression. Gender moderated the rumination to depression relationship; specifically the association was stronger for females than males. Developmental differences were noted in that rumination significantly mediated between stress and depression earlier in the age range for females than males. Results supported many of the predictions of Nolen-Hoeksema’s model of the emergence of a gender difference in adolescent depression.

More Flies with Honey: Positive Economic Linkage in German Ostpolitik from Bismarck to Kohl

The existing literature on economic sanctions has rarely addressed the key question of comparing the effectiveness of positive and negative sanctions. It is the contention of this study that positive sanctions can potentially be more effective, even in cases where contentious "high politics" issues are being negotiated, relations between the states concerned are tense and militarized, and the state being targeted with sanctions has substantial military power. This assertion will be tested in a set of case studies drawn from German-Polish and German-Russian/Soviet relations from the nineteenth century to the present. It will be shown that positive sanctions can be used effectively, both as "specific" sanctions to influence a target state on one particular issue, and as "general" sanctions, which aim to change the state's behavior as a whole in a more slow and subtle process.     

Shifting priorities at the Health Protection Branch: challenges to the regulatory process

Abstract: The Health Protection Branch (hpb ) of Health Canada has recently undergone considerable policy and organizational renewal, with numerous and broad‐ranging implications for the evaluation of drug product safety and efficacy. From a public‐health perspective, however, the criteria used to develop organizational and policy change at the hpb have provided a sub‐optimal basis for reform, due primarily to the many forms of market failure to which the regulation of pharmaceuticals is subject. For example, thepartnership andefficiency criteria that guided policy renewal have led to the transfer of important responsibilities to partners, with the potential for either a conflict of interest or inadequate information, for which the legal basis is not always clear. The resulting realignment of the hpb's roles and responsibilities may be characterized as leading to a shift from a comprehensive approach to public‐health protection to one based on strategic risk management, with responsibilities dispersed among government, industry, academia and consumers. The rebalancing of goals in the redesign of the regulatory process suggests a change in the role of the state in the context of public‐health protection and highlights issues of concern to the public interest that may not be fully recognized as deregulation occurs in other sectors of the economy. Sommaire: La Direction générale de la protection de la santé (dgps ) de Santé Canada vient de subir un vaste remaniement de politiques et d'organisation qui entraîne de nombreuses et profondes répercussions sur l'évaluation de la sûreté et de l'efficacité des produits pharmaceutiques. Cependant, du point de vue de la santé publique, les critères auxquels on a fait appel pour modifier les politiques et l'organisation de la dgps n'ont permis qu'une base de réforme sous‐optimale, à cause surtout des nom‐breux genres de défaillance du marché qui affligent la réglementation des produits pharmaceutiques. Par exemple, les critières depurtenariat etd'efficacité qui ont guidé le remaniement des politiques ont amené le transfert d'importantes responsabilites à des partenaires moyennant le risque de. conflit d'intérêts ou d'informations inadéqaates, sans pour autant assurer une base juridique Claire. On pourrait donc dire que cette réorientation des rôles et responsabilités de la dgps fait que l'on passe d'une approche globale en matière de protection de la santéà une gestion stratégique du risque, la responsabilité en étant dispersée parmi le gouvernement, l'industrie, les milieux universitaires et les consommateurs. Le rééquilibrage des objectifs dans le remaniement du processus de réglementation suggère une évolution du rôle de l'État en ce qui concerne la protection de la santé publique; il met aussi en relief des questions d'intérêt public qui n'ont peut‐être pas été reconnues alors que la déréglementation prend lieu dans d'autres secteurs économiques.     

Some models of academic corruption

The paper notes that while much work has been done in the past on corruption in government and business, relatively little attention has been devoted to corruption in academic institutions. The principal forms of academic corruption are plagiarism and various forms of cheating, research fraud and financial fraud. Two simple mathematical models are proposed for exploring the motivations for (1) plagiarism, which is essentially a solitary crime, and (2) bribery. The responsiveness of the demand for the first of these, and the demand for and supply of the second to changes in underlying parameters are explored.