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 Effects of Capital Mobility, Trade Openness, and Democracy on Social Spending in Latin America, 1980–1999

Empirical studies measuring the impact of globalization on social spending have appeared recently in leading journals. This study seeks to improve upon previous work by (1) employing a more sophisticated and comprehensive measure of financial openness; (2) using a more accurate measure of trade openness based on purchasing power parities; and (3) relying on social spending data that are more complete than those used by previous studies on Latin America. Our estimates suggest that several empirical patterns reported in previous work deserve a second look. We find that trade openness has a positive association with education and social security expenditures, that financial openness does not constrain government outlays for social programs, and that democracy has a strong positive association with social spending, particularly on items that bolster human capital formation.     

Congressional certification: How firms use former Congress members to lobby on their behalf

This paper models the effect of firm-level profitability (earnings before interest and taxes and return on sales) against certification by former members of the U.S. Congress. Although some scholars have studied certification, none have studied certification in the public policy market as is done in the current work. Likewise, although scholars have studied the effects of lobbying and political connections on firms' outcomes, none have studied lobbying through former Congress members specifically. The findings confirm that, after controlling for numerous factors, firms can use former Congress members to effectively lobby and certify their intentions. Both firm-level earnings before interest and taxes and return on sales were significantly associated with prior lobbying efforts by these former elected federal officials in several different estimation techniques employed in the study.     

THE ANTI-CORRUPTION STRUGGLE IN XI JINPING’S CHINA: AN ALTERNATIVE POLITICAL NARRATIVE

The fact that the extensive anti-corruption struggle that has consumed China since 2013 is highly political is widely accepted and understood. But the question is precisely what political strategy it is directed at – that of bolstering the position of the current supreme leader, Xi Jinping. Or for the preservation of the Party itself. There is a huge difference between these. The first simply means in effect the replacement of one corruptible elite by another. The second means a titanic struggle to change the Chinese communist party culture of power, and to make it enduring and sustainable.     

The Tradition Industry: Hofstadter and Santayana on Politics,Culture and Capitalism

Richard Hofstadter’s provocative interpretation of what he called The American Political Tradition has long interested students and scholars. Often read as a response to the crisis times of the depression 1930s and interventionist 1940s, the book’s origins are actually rooted in deeper cultural changes in the United States. This paper argues that George Santayana’s earlier essay, “The Genteel Tradition in American Philosophy” (1911), anticipated several key aspects of Hofstadter’s argument and proved to more accurately foresee the ideological course of twentieth century American politics.     

Ideology in the Era of Xi Jinping

Journal of Chinese Political Science - After 1978, Maoism as a living mass ideological and social force in the People’s Republic of China largely died away. The Party state’s legitimacy...     

The implementation of case formulation by probation officers: service user and carer views

Background: The recent UK Government strategy on high-risk offenders with personality disorders (PD) proposes improved identification of this group, assessment of their treatment needs through case formulation (CF) and the subsequent provision of treatment pathways. Little is known about service user and carer views on this strategy. Aims/Hypotheses: This study sought to identify the views of personality-disordered (PD) offenders and carers on the proposed role of Probation staff in CF. Methods: Three focus groups were carried out, two with service users and one with carers, with a total of 10 participants overall. Results: Five themes emerged: ‘power’, ‘conflicting roles’, ‘trust’, ‘building a relationship through consistency of care’ and ‘hope and possibility’. Conclusions/Practical implications: Offenders and carers were sceptical regarding the proposed role of Offender Manager (OMs) in CF and this could pose a potential barrier to the successful implementation of the strategy.     

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.