From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

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.     

Corporate governance in Germany: The changing role of the banks

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.     

EU issue voting and the 2014 European Parliament elections: a dynamic perspective

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.     

Shame and Guilt and its Relation to Direct and Indirect Experience of Trauma in Adolescence,a Brief Report

Exposure to different kinds of traumatic events is common among adolescents. This brief report study examined whether shame proneness and guilt proneness were associated with direct and indirect experience of potentially traumatic events (PTEs). We investigated the relationship between gender, PTEs, shame, and guilt among adolescents (n?=?314, age?=?15–20 years). We hypothesized that shame proneness and guilt proneness would be associated with direct experience of interpersonal and sexual PTEs, that both direct and indirect experience of potentially traumatic sexual event/s would correlate with female gender, and that potentially traumatic direct and indirect interpersonal event/s would correlate with male gender. Shame was positively associated with having experienced direct sexual trauma and with female gender. Girls had more often experienced potentially traumatic direct sexual events and boys had more often experienced potentially traumatic direct interpersonal events. Indirect experiences of traumatic events were not related to either gender or shame. We conclude that the relation between shame, PTEs, and gender is complex with both types of traumas and gender interact with shame. This study found that shame and direct experience of sexual traumatic events were associated among adolescent girls. Gender and what type of traumatic events adolescents’ direct experience is most likely related but not gender and what type of indirect experienced trauma.

     

Evaluating Others If They Stand Up for Their Moral Convictions,and Evaluating Ourselves If We Don't Stand Up

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...