Autonomy or organisation? Reforms in the Ghanaian internal revenue service

Autonomous Revenue Authorities (ARAs) have recently become a popular organisational reform to improve revenue collection in developing countries. The success of ARAs is commonly attributed to ‘autonomy’ which reduces political interference, and increases financial independence and managerial freedom. This article examines the case of the Ghanaian ARA – the Internal Revenue Service and argues that its strong performance is the result of not ‘autonomy’, but other more nuts and bolts reforms, specifically: (a) strategies designed to direct the focus of the IRS to different taxpayer segments, particularly the informal sector and (b) significant attempts to bring the tax administration closer to the taxpayer through decentralisation and improved taxpayer services. To the extent that autonomy enables ARAs to undertake these other reforms it forms an important piece of the picture, however, they do not require autonomy – they could well be adopted under traditional tax administrations. Copyright © 2009 John Wiley & Sons, Ltd.     

Joint sector reviews—M&E experiments in an era of changing aid modalities: Experiences from JSRs in the education sectors of Burkina Faso,Mali and Niger

Aid policy and practice have been thoroughly shaken up over the past few years. One of the reform areas relates to monitoring and evaluation (M&E). In short, aid recipients are asked to elaborate result‐oriented frameworks while donors are expected to harmonise and align their policies and frameworks. This article examines the extent to which joint sector reviews (JSRs) could take the M&E reform agenda forward. JSRs are M&E exercises at the sector level which have the potential to satisfy the M&E needs of various stakeholders while, at the same time, also contributing to the M&E reform agenda. They are increasingly utilised on the ground, yet, so far, there do not exist any systematic stocktakings and/or analyses of them. Our own analysis of a sample of JSRs from the education sectors of Burkina Faso, Mali and Niger indicate that JSRs score highly on harmonisation, coordination, leadership and broad‐based participation, but poorly on alignment. They generally prioritise accountability over learning needs and largely neglect accountability and learning at the level of the sector institutional apparatus. In this article, findings from the field are contrasted with insights from evaluation theory and practice so as to provide suggestions for on the ground JSR improvements. Copyright © 2009 John Wiley & Sons, Ltd.     

都市佛教的实证考察——以福州K寺为例

本文运用田野调查等实证研究方法,以福州开元寺个案,归纳分析都市佛教社会参与的变化,观察都市佛教在社会功能上的转型。本文对这个问题进行探索,目的是以之为都市佛教在现代社会的存适提供一个个案研究实例的参照。研究结果表明,以佛教社会学的角度。对僧团进行多学科的个案研究,以反映出都市佛教不断转型的历史轨迹,也是有价值的。     

Production networks,economic integration and the services sector: Implications for regional trade agreements in southern Africa

Debate on an appropriate framework for economic integration in southern Africa has hitherto focused largely on matters relating to trade in final goods, with little analysis of the potential benefits of production sharing and fragmented trade, or of challenges related to the accompanying role of the services sector. The first goal of this article is thus to explore the possible benefits for the development of specialisation and trade expansion related to the international fragmentation of production, and whether such benefits may be better harnessed by southern African countries in a context of regional integration. Secondly, the critical role of the services sector in production-sharing arrangements leads to questions about developing country services sectors and regional versus multilateral services liberalisation. The article therefore considers the importance of the services sector in the fragmentation context, and the growing debates surrounding services aspects of developing country regional trade agreements. It is argued that while there may be a case for the promotion of production-sharing arrangements in regional trade agreements in southern Africa, key constraints that continue to hinder the region's trade and development agenda remain the conflicting rules of origin in economic arrangements with overlapping membership, and non-tariff barriers to trade, particularly intra-regional transport costs.     

Explaining Policy Stability and Change in Swiss Health Care Reforms

The article investigates recent health reforms and reform attempts in Switzerland. A substantial reform, the revision of the health insurance law in 1994, is followed by a long period of refused reform proposals and incremental change. In order to explain policy change and policy stability in health policies, we apply veto‐player theory to partisan and parliamentary debates on reform proposals of the health insurance from the end of the 1980s until today. Shifts in ideological positions of parties, especially with regard to the objective of solidarity, allowed for a new win‐set in the 1990s that was at the base of the law revision. Since then, the win‐set is empty as parties did not change their preferences. New and substantial reforms will only be possible, it is concluded, if the pivot player, the Christian‐democratic party, changes its ideological positions to a significant extent.     

Escaping Poverty and Securing Middle Class Status: How Race and Socioeconomic Status Shape Mobility Prospects for African Americans During the Transition to Adulthood

This article draws on extant research from the disciplines of psychology, sociology, and economics to identify linkages between individual, family, community, and structural factors related to social mobility for African Americans during the transition to adulthood. It considers how race and class together affect opportunities for social mobility through where African Americans live, whom they associate with, and how they are impacted by racial and class-related stigma. Of particular interest is social mobility as accomplished through academic achievement, educational attainment, employment, economic independence, and homeownership. Research on five issues is reviewed and discussed: (a) the unique vulnerabilities of newly upwardly mobile African Americans, (b) wealth as a source of inequality, (c) racism and discrimination, (d) the stigma associated with lower-class status, and (e) social and cultural capital. The article concludes with a summary and directions for future research.

Shared Services: Lessons from the Public and Private Sectors for the Nonprofit Sector

Shared services arrangements in the Australian third sector are becoming more common. Notably, however, there is a lack of information to guide nonprofit organisations through the development and engagement of shared structures. This article reviews the lessons that have been recorded from the public and private sectors with respect to the engagement of shared services arrangements. Additionally this article explores the different types of shared services structures that can be adopted. Overall, this article highlights the need for further research and analysis of issues relating to shared services arrangements in order to assist the increasing number of Australian nonprofit organisations engaging these collective arrangements and structures.     

Reducing Adolescents’ Perceived Barriers to Treatment and Increasing Help-seeking Intentions: Effects of Classroom Presentations by General Practitioners

The Building Bridges to General Practice (BBGP) program is an outreach initiative. It aims to reduce young peoples’ perceived knowledge- and belief-based barriers to engaging in treatment and to increase their behavioral intentions to consult a general medical practitioner (GP) for physical and psychological problems. By increasing intentions, the BBGP program aims to increase actual consultations with a GP for both types of problem. A quasi-experimental nested design was used to evaluate the effect of the intervention in three Australian high schools. A Treatment group (n = 173, M = 16 years) and Comparison group (n = 118, M = 15 years) completed questionnaires of perceived barriers, intentions and self-reported consultations with a GP. Questionnaires were completed 1 week before the intervention, 5 then 10 weeks post-intervention. The Treatment group, but not the Comparison group, showed reductions in perceived barriers over time, increased intentions to consult a GP for psychological problems and a significant correlation between intentions and subsequent GP consultations. Results support the utility of the intervention for improving adolescents’ beliefs, intentions and behavior related to consulting a GP for physical and psychological problems.

Conflict Beliefs,Goals, and Behavior in Romantic Relationships During Late Adolescence

Little is known about social cognition regarding conflict in romantic relationships during late adolescence. The current study examined beliefs, social goals, and behavioral strategies for conflict in romantic relationships and their associations with relationship quality among a sample of 494 college students. Two dimensions of conflict beliefs, constructive and destructive, were identified. Constructive conflict beliefs were associated with relationship-oriented conflict goals and negotiation strategies during romantic conflict. Destructive conflict beliefs were associated with conflict goals focused on revenge or individual needs (self or partner) and with destructive conflict behavior (aggression and compliance). Conflict goals partially mediated links between general conflict beliefs and specific conflict strategies. Conflict beliefs, goals, and behavior also uniquely predicted the degree of conflict and intimacy in romantic relationships.

Trust in international organizations: An empirical investigation focusing on the United Nations

The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This empirical study analyzes a cross-section of individuals, using micro-data from the World Values Survey, covering 38 countries, to investigate trust in international organizations, specifically in the United Nations. In line with previous studies on international trust we find that political trust matters. We also find that social trust is relevant, but contrary to previous studies the results are less robust. Moreover, the paper goes beyond previous studies investigating also the impact of geographic identification, corruption and globalization. We find that a higher level of (perceived) corruption reduces the trust in the UN in developed countries, but increases trust in developing and transition countries. A stronger identification with the world as a whole also leads to a higher trust in the UN and a stronger capacity to act globally in economic and political environment increases trust in the UN.