Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system. 相似文献
The article analyses the different channels ‐ industrial stakes, supervisory board mandates, proxy voting ‐ by which German banks can exert influence on industrial companies. The central thesis is that even where the banks have such influence they do not dominate the companies. A recent empirical study on the effects of the alleged bank dominance over industrial companies with detrimental effects on their performance is shown to contain major methodological mistakes. The relationship between banks and industry is undergoing some distinct changes. Banks have substantially reduced their industrial stakes as well as their representation on supervisory boards, which underlines that they are not striving for industrial leadership. Despite a clear trend in the German corporate sector to pay increasing attention to shareholder value and to provide more transparency in accounting, it seems premature to expect the German capital market, including the corporate governance system, to incorporate fully the Anglo‐Saxon model in the immediate future. 相似文献
EU issue voting in European Parliament elections has been shown to be highly conditional upon levels of EU politicization. The present study analyzes this conditionality over time, hypothesizing that the effect of EU attitudes on EP vote preferences is catalyzed as EP elections draw closer. In contrast to extant cross-sectional post-election studies, we use a four-wave panel study covering the six months leading up to the Dutch EP elections of 2014, differentiating between party groups (pro, anti, mixed) and five EU attitude dimensions. We find that EU issue voting occurs for both anti- and pro-EU parties, but only increases for the latter. For mixed parties we find no effect of EU attitudes, yet their support base shifts in the anti-EU direction as the elections draw closer. The overarching image, however, is one of surprising stability: EU attitudes form a consistent part of EP voting motivations even outside EP election times. 相似文献
Social Justice Research - Acting on one’s moral principles is not always easy. Upholding one’s moral beliefs may run counter to one’s social environment or situational demands. It... 相似文献
This paper seeks to understand the association between ratees’ relational justice perceptions and their feedback acceptance, both directly and through leader–member exchange (LMX). The paper also examines the moderated mediation effect of supervisory trust. The paper presents the findings of two studies. Study 1 utilized two data sets collected through an online survey from 280 part-time students working full-time (Sample 1) and 292 working professionals (Sample 2) in Pakistan. Study 2 utilized data collected from N?=?167 students recruited for a scenario-based experiment that manipulated whether a manager was fair or unfair. Results revealed that relational justice positively predicted feedback acceptance in Studies 1 and 2. LMX positively mediated the above-mentioned relationship in both studies. As expected, supervisory trust negatively moderated the relational justice–feedback acceptance relationship in Study 2. The present study contributes to performance management theory and practice by illuminating that raters can stimulate performance partnership by employing a relational justice approach that increases the likelihood that employees accept performance feedback.
This study investigated a multi-mediation model of the relationship between bullying behavior, peer victimization, personal
identity, and family characteristics to adolescent depressive symptoms in 194 high school students, 12–18 years of age. In
the first model, peer victimization mediated the relation between bullying behavior and depressive symptoms. In the second
model, personal identity mediated the relation between peer victimization and depressive symptoms. In the final model, the
two mediation models were combined. The relative influence of family characteristics on all variables in the two mediation
models was studied using structural equation modeling. The results supported both mediation models and confirmed the influence
of family characteristics on all variables in the mediation models. This study indicates that victimization by one’s peers
has consequences for adolescents’ psychological health when their personal identity is affected. In addition, the study was
able to model several processes in which family characteristics were related to adolescent depressive symptoms. Moreover,
the final combined model (in which the two mediation models and the influence of family characteristics on all variables were
confirmed) explained half of the variance in adolescent depressive symptoms.