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.     

The Koguryo controversy, national identity, and Sino-Korean relations today

In July 2004, a Chinese claim that the ancient Kingdom of Koguryo (37 BC-AD 668) was China's vassal state ignited a firestorm of protest in South Korea. The decade-long South Korean love affair with China appears to have ended, as increasing numbers of South Koreans have begun to view their colossal neighbor with new suspicion. What were the causes and consequences of this controversy? Rather than forwarding the usual political, economic and security explanations, this paper interrogates the deeper identity politics at stake, arguing that the Koguryo controversy implicates the very meaning of being Korean or Chinese in the 21st century.     

Die Kolonien in Europa

Ohne Zusammenfassung

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Care-Politiken,Care-Arbeitsmarkt und Ungleichheit: Schweden,Deutschland und Italien im Vergleich

Social and demographic changes in western societies have led to a (re-)definition of social rights related to care-dependency and the introduction of further regulations of formal and informal care delivery. Care has increasingly become provided in the public sectors – the state, market and civic sector – and new types of cash benefits to support informal family care have been introduced. In this article, the concept of social care is used as a theoretical tool to analyse the relationship between the (re-)definition of social rights, the growth of a regular or grey care labour market and the related development of new forms of inequality according to socio-economic class and ethnicity in the female dominated area. The empirical comparison of the developments in Sweden, Germany and Italy reveals the dimensions of social rights – eligibility criteria, level and types of benefits – which are decisive for the growth of a regular and grey care labour market and the intersection of different forms of inequality.     

Nationale und globale Ungleichheit

The impact of globalization on the structure of social inequality is controversial discussed in actual debates. The national focused research is challenged by globalists. The article concentrates on the problem of order and shows how this is solved by the national structures of social inequality. In the next step the reasons for and against the national solution are presented. Finally the possibility of transnational constituting structures of social inequality is examined. How probable is the structuration of global inequality if basic elements of order are missing on this level?     

The Role of Perceived Parental Knowledge on Emerging Adults’ Risk Behaviors

The purpose of this study was to gain a clearer understanding of the relation between parents’ knowledge of their emerging-adult children and emerging adults’ risk behaviors. Participants included 200 undergraduate students between the ages of 18 and 25 (121 women, 78 men; M _age = 19.59, SD = 1.62) and both of their parents. Results revealed that knowledge of the emerging-adult child’s activities varied as a function of parent- and child-reports, and that child outcomes associated with parental knowledge were generally positive, including less drinking, drug use, and risky sexual behavior (although this varied as a function of reporter). The links between maternal knowledge and lower drug and alcohol use were particularly strong in the presence of maternal closeness. Implications for understanding the parent–child relationship during the transition to adulthood were discussed.

A Multi-mediation Model on the Relations of Bullying,Victimization, Identity,and Family with Adolescent Depressive Symptoms

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.

Relationships between Social Information Processing and Aggression among Adolescent Girls with and without ADHD

This study investigated the relationship between social information processing (SIP) and both relational and overt, physical aggression in a longitudinally-followed sample of 228 adolescent girls (ages 11–18; 140 with ADHD and 88 comparison girls). During childhood, girls participated in naturalistic summer camps where peer rejection, overt physical aggression, and relational aggression were assessed via multiple informants and methods. Approximately 4.5 years later, these girls participated in follow-up assessments during which they completed a commonly-used vignette procedure to assess SIP; overt and relational aggression were again assessed through multiple informants. Correlations between (a) overt and relational aggression and (b) maladaptive SIP were modest in this female adolescent sample. However, relationships between aggression and SIP were stronger for the comparison girls than for the girls with ADHD. The relevance of SIP models for adolescent girls and clinical implications of findings are discussed.

Adolescent Siblings’ Looking Glass Self-Orientations: Patterns of Liabilities and Associations with Parenting

A looking glass self-orientation refers to the tendency to incorporate the opinions of social partners to form a self-representation and approve of one’s self. These orientations were assessed for two adolescent siblings in 438 families with surveys accessed on-line. Younger (M = 11.6 years, SD = 1.8) and older (M = 14.3, SD = 2.1) siblings and their mothers (82.7% European-American) participated. The siblings shared similar orientations in relying on either classmates or the other sibling for approval, prior to self approval. Relying on classmate approval was significantly associated with adjustment and academic performance as reported by both the self and mothers. Siblings were also identified as sources of approval with implications for adjustment, but the magnitude of the associations with adjustment were lower. Comparisons of the older and younger siblings revealed that both groups were equally as liable to poor outcomes when reflecting the opinions of classmates or siblings. The results of SEM analyses implicate parenting characterized as coercive, rejecting, and chaotic in association with the tendency to rely on others for approval. A mediating role for looking glass self-orientations in associations between parenting and depressive symptoms, anxiety or academic performance was also found.