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941.
This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective. 相似文献
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945.
Past research indicates that anticipating adverse outcomes, such as early death (fatalism), is associated positively with adolescents’ likelihood of engaging in risky behaviors. Health researchers and criminologists have argued that fatalism influences present risk taking in part by informing individuals’ motivation for delaying gratification for the promise of future benefits. While past findings highlight the association between the anticipation of early death and a number of developmental outcomes, no known research has assessed the impact of location in a context characterized by high perceptions of fatality. Using data from Add Health and a sample of 9,584 adolescents (51 % female and 71 % white) nested in 113 schools, our study builds upon prior research by examining the association between friends’, school mates’, and individual perceptions of early fatality and adolescent risk behaviors. We test whether friends’ anticipation of being killed prior to age 21 or location in a school where a high proportion of the student body subscribes to attitudes of high fatality, is associated with risky behaviors. Results indicate that friends’ fatalism is positively associated with engaging in violent delinquency, non-violent delinquency, and drug use after controlling for individual covariates and prior individual risk-taking. Although friends’ delinquency accounts for much of the effect of friends’ fatalism on violence, none of the potential intervening variables fully explain the effect of friends’ fatalism on youth involvement in non-violent delinquency and drug use. Our results underscore the importance of friendship contextual effects in shaping adolescent risk-taking behavior and the very serious consequences perceptions of fatality have for adolescents’ involvement in delinquency and drug use. 相似文献
946.
Kristina L. McDonald Tina Malti Melanie Killen Kenneth H. Rubin 《Journal of youth and adolescence》2014,43(2):233-244
Peer relationships, particularly friendships, have been theorized to contribute to how children and adolescents think about social and moral issues. The current study examined how young adolescent best friends (191 dyads; 53.4 % female) reason together about multifaceted social dilemmas and how their reasoning is related to friendship quality. Mutually-recognized friendship dyads were videotaped discussing dilemmas entailing moral, social-conventional and prudential/pragmatic issues. Both dyad members completed a self-report measure of friendship quality. Dyadic data analyses guided by the Actor-Partner Interdependence Model indicated that adolescent and friend reports of friendship qualities were related to the forms of reasoning used during discussion. Friends who both reported that they could resolve conflicts in a constructive way were more likely to use moral reasoning than friends who reported that their conflict resolution was poor or disagreed on the quality of their conflict resolution. The findings provide evidence for the important role that friendship interaction may play in adolescents’ social and moral development. 相似文献
947.
Prior research has identified a vast number of correlates for delinquent behavior during adolescence, yet a considerable number of errors in prediction remain. These errors suggest that behavioral development among a portion of youths is not well understood, with some exhibiting resilience and others a heightened vulnerability to risks. Examining cases that do not confirm prediction outcomes provides an opportunity to achieve a greater understanding of the relationships between risk factors and delinquency, which can be used to improve theoretical explanations of behavior. This study explores the contribution of genetic and environmental factors to differences in individual responses to cumulative risk for delinquency among a sample of adolescent twins (N = 784 pairs, 49 % female) in the National Longitudinal Study of Adolescent Health. The results indicate that additive genetic and unique environmental factors significantly contribute to variation in responses to cumulative risk across 14 risk factors spanning individual, familial, and environmental domains. When analyzed separately, the majority of the difference between vulnerable youths and the overall population was attributed to genetic influences, while differences between resilient youths and the population were primarily attributed to environmental influences. The findings illustrate the importance of examining both genetic and environmental influences in order to enhance explanations of adolescent offending. 相似文献
948.
Christine M. Wienke Totura Marc S. Karver Ellis L. Gesten 《Journal of youth and adolescence》2014,43(1):40-52
Peer victimization is a well-known national and international problem, contributing to a range of emotional, social, and behavioral consequences. Using structural equation modeling, the authors tested a theoretical model suggesting that psychological distress and student engagement mediate the association between the experience of victimization and concurrent academic achievement. Participants were 469 (46.4 % male, 53.6 % female) 6th to 8th grade students, from randomly selected classrooms in 11 middle schools in a southeastern school district. Structural equation models of the hypothesized effects demonstrated adequate fit to the data, with both symptoms of psychological distress and engagement mediating the relationship between victimization and academic achievement. In general, the results suggest that victimization predicts diminished academic achievement by way of psychological distress and poorer engagement in classroom and academic tasks. However, the direct relationship between victimization and measures of achievement lacked significance across many correlational and path analyses conducted. These findings have implications for researchers and practitioners in understanding how psychological distress and student engagement are associated with the academic performance of students who experience peer victimization. 相似文献
949.
Jean Marie McGloin Christopher J. Sullivan Kyle J. Thomas 《Journal of youth and adolescence》2014,43(9):1436-1452
This article focuses on the degree to which friends’ influence on substance use is conditioned by the consistency between their behavior and that of schoolmates (individuals enrolled in the same school, but not identified as friends), contributing to the literature on the complexity of interactive social influences during adolescence. Specifically, it hypothesizes that friends’ influence will diminish as their norms become less similar to that of schoolmates. The authors also propose that this conditioning relationship is related to the density of the friendship group. This study uses data from the National Longitudinal Survey of Adolescent Health (AddHealth) (n ~ 8,000, 55 % female) to examine the interactive relationship between friend and schoolmate influences on adolescent substance use (smoking and drinking). The sample contains students ranging from age 11 to 22 and is 60 % White. The findings demonstrate that, as the substance use of the friendship group becomes more dissimilar from schoolmates’ substance use, the friendship group’s influence on adolescent substance use diminishes. Further, the results demonstrate that this conditioning relationship does not emerge when the friendship group is highly dense. 相似文献
950.
Everyday interactions with same-racial/ethnic others may confer positive benefits for adolescents, but the meaning of these interactions are likely influenced by individual differences and larger structural contexts. This study examined the situation-level association between contact with same-ethnic others and anxiety symptoms among a diverse sample of 306 racial/ethnic minority adolescents (Mage = 14 years; 66 % female), based on (1) individual differences in ethnic identity centrality and (2) developmental histories of transitions in diversity between elementary, middle, and high school. The results indicated that at the level of the situation, when adolescents interacted with more same-ethnic others, they reported fewer anxiety symptoms. Further, for adolescents who had experienced a transition in school diversity, the positive benefits of contact with same-ethnic others was only conferred for those who felt that their ethnicity was very important to them. The importance of examining individual differences within larger developmental histories to understand the everyday experiences of ethnic minority adolescents are discussed. 相似文献