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The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.  相似文献   
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The Journal of Technology Transfer - The paper investigates the relationship between public research and radical technological development. This study draws on the theory of recombinant innovation...  相似文献   
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In the early 1970s Japan witnessed the emergence of a new women’s liberation movement that put forward an unprecedented gendered critique of Japanese post-war society. Known as ūman ribu (woman lib) or simply ribu (lib), this movement appeared at a historical time when the numerical increase in cases of mothers who killed their own children prompted the news media to describe maternal filicide as a dramatic social phenomenon. This article explores ribu’s engagement with the increased public visibility of mothers who kill. It contends that the solidarity and support the movement demonstrated for these criminalised mothers radically challenged idealised notions of motherhood, maternal love and the sanctity of the mother–child bond, and deeply questioned the post-war nuclear family as the cornerstone of society. The article investigates the revolutionary potential of ribu’s preoccupation with murderous mothers by framing it in the context of the movement’s call for consciousness transformation and for the pursuance of a more genuine relationality, and it gestures towards an understanding of what might be at stake in reading maternal filicide through the interpretative grid of a revolutionary agenda.  相似文献   
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Both leadership and public value are increasingly seen as concepts highly relevant to public administration, not only because of complex societal challenges but also as ways to address pluralistic interests in society. This article explores in detail the varied conceptualizations of public value and of public leadership. Furthermore, we argue that political astuteness provides an important conceptual linkage between leadership and public value, enabling actors to read, understand and foster coalitions around diverse and sometimes competing interests. In this introduction to the symposium, we analyse the different conceptualizations of public value, of leadership, and also show how the six articles explicitly or implicitly draw on the linking concept of political astuteness. The article assesses how the six articles of the symposium contribute to each of these three concepts.  相似文献   
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Abstract

This article analyses the attempts to reform public administration, notably personnel management, in Italy between 1992 and 2014, with a focus on implementation and the period following the multiple crises that have unfolded since 2008. By untangling the policy learning processes between multiple crises, past reform attempts and domestic and European “contexts in motion”, the article finds that efficiency-oriented reforms have floundered regardless of the political color of governments or indeed of the nature – political or technocratic – of the governments. Domestic factors, notably the frequency of government alternation, i.e. government instability, and European pressure have further reinforced the orientation towards single-loop lessons, i.e. the almost exclusive effecting of short-term cost-cutting measures.  相似文献   
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Governments are run by humans who have sympathies and moods. The study of leaders' personalities, albeit not widespread, is an important tool for foreign policy analysis. Plus, friendship is a feeling that decision-makers like to express for each other. This paper analyses the activity of Silvio Berlusconi, Italy's three times premier, who has made ‘friendship’ a central tenet of his personal foreign policy. Three cases are considered, namely, Berlusconi's relationship with George W. Bush, Tony Blair and Vladimir Putin. The paper concludes that his friendship-based foreign policy has somehow worked; but, because he decided to ignore Italy's structural constraints in the international arena, he ended up wasting opportunities and resources.  相似文献   
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The role of interpersonal sensitivity in the relation between romantic stress and depression was examined in 55 adolescent girls from an inner-city high school. Depression, interpersonal sensitivity, and chronic and episodic romantic stress were measured at two time points, 6 months apart. Interpersonal sensitivity was found to moderate the longitudinal relation between romantic stress (both chronic and episodic) and depression. In contrast, interpersonal sensitivity did not potentiate depressive responses to non-romantic interpersonal stress, suggesting particular importance of stress in the romantic domain for adolescent girls. Results indicate that girls' sensitivities to romantic relationship stress should be specifically addressed in depression prevention and intervention programs.Received her PhD from the University of Southern California. Research interests include the influence of romantic relationship factors, such as romantic stress and dating violence, on the development of depression during adolescence.Received her PhD from the University of California, Los Angeles. Research interests include the interplay between adolescent depression, personality disorder symptoms, and interpersonal variables including adjustment in friendships and romantic relationships.Research interests include cognitive and interpersonal factors in adolescent depression.  相似文献   
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