bluuebunny/crossref_metadata_2025 huggingface dataset:
Training Civil Servants for Crisis Management
Authors: Carrel Laurent F.
Published: March 2003

This article describes and reflects upon actual experiences in training leaders in the Swiss government. Five thematic areas that are fundamental to preparing a government for leadership in a crisis are presented. Additionally, planning the training, the use of expertise and factors which facilitate or hinder strategic learning are discussed. The author recommends the development of a model learning strategy for governments, with the assistance of the European Academy for Crisis Management.
The Increasing Cost of Disasters in Developed Countries: A Challenge to Local Planning and Government
Authors: Newkirk Ross T.
Published: March 2003

The number and severity of disasters have increased in recent decades. Developed countries are not immune from this trend. Their governments and insurance industries are now being required to cope with rapidly increasing and unanticipated disaster expenditures. In some cases, disaster related claims have increased by more than a full order of magnitude in just a decade. It is important for local planners and governments to understand the general trend of disaster impacts in order to respond to them. To illustrate these trends, the increase in number and financial impact of the last decade of disasters in Canada are reviewed in this article along with some discussion of the impact on government and the insurance industry. In spite of the increasing impact of emergencies and disasters, Canadian local municipal governments have, in general, invested very little in emergency mitigation planning. Many municipalities have no emergency plans at all. Where plans exist, many only address a small range of possible threats, and many do not include any mitigation aspects. Emergency mitigation planning at the local municipal level is critical for effective mitigation and response. We review the general institutional context for local disaster and emergency planning in Canada, concluding that planners have sufficient tools available to begin to address the challenge. Political will and professional interest now is required to make the necessary advances.
The structure of oppositionality: response dispositions and situational aspects
Authors: Hoffenaar Peter J. , Hoeksma Jan B.
Published: March 2003

Background: The Amsterdam Scale of Oppositionality (ASO) is a recently developed self‐report instrument to measure the full range of oppositionality. It was used to test the assumption that oppositionality can best be conceptualized as a combination of emotions and behaviors varying across contexts, i.e., with parents, peers and authority figures. Method: The sample consisted of 560 boys and 598 girls, aged 8 to 12 years. The thirty items of the ASO, grouped in item parcels, were analyzed using confirmatory factor analyses. Results: Results confirmed the main hypothesis. The best fitting models contained strongly related emotional and behavioral factors and three mutually related situational factors. Oppositionality appeared to be to a large extent situation‐specific. Girls are more affected by the situation than boys and show less oppositionality only outside the family context. Conclusions: Results are discussed with respect to the concept of oppositionality, varying expectations for interpersonal consequences, and implications for clinical assessment and studies of inter‐informant reliability.
Reactively and proactively aggressive children: antecedent and subsequent characteristics
Authors: Vitaro Frank , Brendgen Mara , Tremblay Richard E.
Published: March 2003

Background: Reactive and proactive subtypes of aggressive 10–11–12‐year‐old children were compared with non‐aggressive children to examine whether the two forms of aggression were differentially related to antecedent and subsequent measures. Method: A large community sample of boys and girls was used. Reactive and proactive aggression was measured through teacher ratings when the children were 10, 11 and 12 years old. Antecedent measures were age 6 temperament and behavioral dispositions; subsequent measures were age 13 delinquency and depressive symptoms. Results: Results indicated that reactive and proactive children had distinctive profiles on antecedent and subsequent measures. Conclusions: We conclude that children characterized by reactive or proactive aggression differ on several dimensions of personal functioning, and that reactive and proactive aggression are distinct forms of aggression, although both co‐occur in a large proportion of aggressive children.
Twins as a natural experiment to study the causes of mild language delay: I: Design; twin–singleton differences in language, and obstetric risks
Authors: Rutter Michael , Thorpe Karen , Greenwood Rosemary , Northstone Kate , Golding Jean
Published: March 2003

Background: Twins tend to lag behind singletons in their language development, but the causes were unknown. The possibilities suggested include obstetric complications, twin‐specific features, and postnatal differences in family interaction. The present study was designed to pit these alternatives against one another as possible causal influences.

Method: The Avon Longitudinal Study of Parents and Children (ALSPAC) was used to identify the 116 twin pairs (of whom 96 participated) and 114 pairs of singletons (of whom 98 participated) whose ages were no more than 30 months apart. The McArthur Communicative Development Inventory was completed at 20 months, and the Pre‐School Language Scales (PLS‐3), and the McCarthy Scales of Children's Abilities at 36 months. Obstetric and perinatal complications were assessed on the basis of detailed systematic parental reports, together with a systematic coded abstraction of all medical records dealing with pregnancy and the neonatal period. Family background details were assessed from parental reports, and the primary carer's verbal functioning was assessed by the Mill Hill Vocabulary Scale. Congenital anomalies were assessed using the method of Waldrop and Halverson.

Results: The language of twins was 1.7 months below that of singletons at 20 months and 3.1 months at 3 years. The verbal cognitive score of twins was about half a standard deviation lower than that of singletons. The twin–singleton differences in language level were found to be unassociated with obstetric/perinatal features as assessed from both parental reports and medical records, to birthweight or gestation, to birthweight discrepancy within the twin pair, or to congenital anomalies.

Conclusions: It is concluded that obstetric/perinatal features do not account for the slower language development in twins as compared with singletons, within a sample born after at least 33 weeks gestation.
Predictors of self‐reported problem behaviours in Turkish immigrant and Dutch adolescents in the Netherlands
Authors: Murad Sarwa Darwish , Joung Inez M.A. , van Lenthe Frank J. , Bengi‐Arslan Leyla , Crijnen Alfons A.M.
Published: March 2003

Background: Although many studies have compared psychopathology in different cultures, not much is known about factors that contribute to the observed differences.

Methods: We compared self‐reported emotional and behavioural problems in 363 Turkish immigrant and 1098 Dutch adolescents in the Netherlands and we evaluated the contribution of adolescent, parent, family and stress‐related factors to the observed ethnic differences. Data were drawn from the Dutch version of the Youth Self‐Report (YSR), as well as from Dutch and Turkish parental questionnaires.

Results: Turkish girls scored higher on four of the eight YSR syndrome‐scales, on the Internalising broadband scale and on total problems than Dutch girls. Turkish boys scored higher on three syndrome scales and on the Internalising scale, but scored less on Delinquent Behaviour than their Dutch peers. Ethnic differences for both sexes were most pronounced on the Withdrawn and Anxious/Depressed scales. Socio‐economic measures, in particular education of the parents, contributed most to the explanation of ethnic differences on the Somatic Complaints scale for girls and Social Problem and Internalising scales for boys. On most scales, however, ethnic differences could not be explained by other factors. The distribution of some factors appeared to be more favourable (i.e., less frequent) for Turkish than for Dutch youths, such as referral of family members to mental health services.

Conclusions: Low educational levels of the parents play an important, yet not an exclusive role in explaining cross‐cultural differences in emotional and behavioural problems in adolescents. In particular, differences in Withdrawn and Anxious/ Depressed behaviour could not be explained by non‐cultural factors. This study offers starting‐points for future research on cultural‐specific predictors of psychopathology in immigrants.
Language as an instrument of nationalism in Central Europe
Authors: Kamusella Tomasz D. I.
Published: March 2003

This article presents a brief survey and analysis of the most intimate coupling of culture and national projects that occurred in Central Europe following the success of the Italian and German nation‐states established in this manner during the third quarter of the nineteenth century. Language is the very ‘stuff’ of culture as well as the instrument of communicating and reaffirming cultural difference vis‐à‐vis other cultures. As such, language became central to the processes of nation‐ and nation‐state‐building in Central Europe, leading to politicisation of language and also of linguistics and philology, which were expected to fortify the nations and their nation‐states than rather to lend themselves to objective research. It is proposed that this specific Central European interweaving of language and national projects may be better comprehended through the application of Einar Haugen's model of language standardisation and Miroslav Hroch's model of nation‐building. These two models in the Central European case seem to be closely corresponding to each other. The short catalogue of language elements used to produce national differentiation closes this contribution.
Socioeconomic status and hemodynamic recovery from mental stress
Authors: Steptoe Andrew , Willemsen Gonneke , Kunz‐Ebrecht Sabine R. , Owen Natalie
Published: March 2003

We assessed the changes in cardiac index and total peripheral resistance underlying blood pressure reactions and recovery from acute mental stress, in relation to socioeconomic status. A sample of 200 men and women aged 47–59 years was divided on the basis of occupation into higher, intermediate, and lower socioeconomic status groups. Blood pressure was monitored using the Portapres, and hemodynamic measures were derived by Modelflow processing of the arterial pressure waveform. Blood pressure increases during two stressful behavioral tasks were sustained by increases in cardiac index and total peripheral resistance. During the 45‐min posttask recovery period, cardiac index fell below baseline levels, whereas peripheral resistance remained elevated. Peripheral resistance changes during recovery varied with socioeconomic status and blood pressure stress reactivity, with particularly high levels in reactive low status participants. Results are consistent with the hypothesis that disturbances of stress‐related autonomic processes are relevant to the social gradient in cardiovascular disease risk.
Effects of intention load and background context on prospective remembering: An event‐related brain potential study
Authors: West Robert , Wymbs Nicholas , Jakubek Kristin , Herndon Ryan W.
Published: March 2003

Prospective remembering reflects the ability to realize intentions that must be delayed over some period of time. Recent evidence indicates that distinct modulations of the event‐related brain potentials may be associated with the detection of a prospective memory cue (N300) and the recovery of an intention from memory (LPC, slow wave). The present experiments examined the degree to which these modulations were influenced by task manipulations that were expected to differentially influence cue detection and memory‐related processes. Varying the number of intentions modulated the amplitude of a slow wave that may reflect memory‐related processes. In contrast, varying the distinctiveness of the cues modulated the N300 and the early portion of the LPC indicating that this manipulation primarily influenced detection and categorization processes. These findings indicate that the N300, LPC and slow wave reflect functionally distinct processes associated with prospective memory.
Elections, Land and the Politics of Opposition in Matabeleland
Authors: Alexander Jocelyn , McGregor JoAnn
Published: March 2003

In the run up to the elections of June 2000, President Robert Mugabe promised to deliver land to the people; he sought to rede?ne the rural areas as the moral heart of the nation, and used veterans from the liberation war to spear‐head occupations of largely white‐owned commercial farmland. ZANU‐PF's electoral campaign succeeded in large swathes of the countryside, but it was notably unsuccessful in Matabeleland. In rural (as well as urban) Matabeleland, ZANU‐PF experienced a massive, and largely unanticipated, electoral defeat. Here we explore the reasons behind rural Matabeleland's electoral results. Our discussion focuses on three districts of Matabeleland North (Nkayi, Lupane and Hwange), where we investigate the dynamics of particular land occupations, both major parties' electoral campaigns and local re?ections on the electoral outcome and the ongoing politics of land.We stress the importance of the legacies of ZAPU's nationalism, of post Independence state violence, of perceived economic neglect and the particular agrarian dynamics of this region.
The Metamorphoses of Agrarian Capitalism
Authors: Banaji Jairus
Published: March 2003

Book reviewed in this article:

Daniel Thorner (ed.), Ecological and Agrarian Regions of South Asia circa 1930

Daniel Thorner’s agrarian atlas of India, fully prepared for the press by 1965, was belatedly published two decades later thanks to the untiring efforts of Alice Thorner. The heart of the atlas consists of a series of descriptions written by the historian Chen Han‐seng to illustrate his division of the subcontinent into 21 agrarian regions. The review begins by describing Chen’s regionalization and conveying some sense of the quality of his descriptions of individual regions. It then raises analytical issues related to Chen’s understanding of agrarian capitalism and his reluctance to characterize developments in the late colonial countryside in terms of the growth of capitalism. The conclusion contrasts two conceptions of agrarian capitalism, rejecting the idea of a historical prototype.
Agrarian Change and Privatization of Ejido Land in Northern Mexico
Authors: Lewis Jessa
Published: March 2003

This paper uses the findings of a 1999 case study of ejidos (collective landholdings) in the Yaqui Valley, Sonora, a prominent agricultural region of northwest Mexico, to examine responses to a series of economic and legal reforms enacted as part of Mexico’s ‘Reform of the Countryside’, which began in the late 1980s. In particular, it analyses reactions to the 1992 amendment to Article 27 of Mexico’s Constitution, which legalized the rental and sale of previously inalienable ejido land and created programmes and institutions to officially certify ejido members’ land rights. The paper concludes that the complex of economic and legal reforms – combined with the specificities of Sonoran agriculture – has generated a visible change in ejidos with respect to land operation, setting the stage for an accelerated shift towards the privatization of agricultural land in northern Mexico.
Distress and Internalized Homophobia Among Lesbian Women Treated for Early Stage Breast Cancer
Authors: McGregor Bonnie A. , Carver Charles S. , Antoni Michael H. , Weiss Sharlene , Yount Susan E. , Ironson Gail
Published: March 2003

A convenience sample of 57 lesbian women who had been recruited for a study of adjustment to breast cancer completed measures of internalized homophobia, degree of disclosure of sexual orientation, social support, self-esteem, and distress. Consistent with our prediction, internalized homophobia related to greater distress. Contrary to our prediction, disclosure did not relate to lower distress. Path models were consistent with the position that internalized homophobia promotes distress through lower self-esteem and perceived unavailability of social support. However, the data were also consistent with a model in which low self-esteem leads to internalized homophobia by way of elevated distress. Internalized homophobia also related inversely to utilization of health care resources. Our discussion centers on the need for more information regarding this understudied population.
A Comparative Study of the Implicit and Explicit Gender Attitudes of Children and College Students
Authors: Skowronski John J. , Lawrence Melissa A.
Published: March 2003

Implicit attitudes and explicit attitudes toward men and women and toward male soldiers and female soldiers were assessed in fifth-graders (28 male, 31 female) and college students (43 male, 42 female). Women were rated more positively than men on an explicit attitude measure. Similarly, female soldiers were rated more positively than male soldiers, except among college men, who were pro-male soldier. Different results emerged from an Implicit Association Test using names of men and women (general gender condition) or of male soldiers and female soldiers (soldier name condition). Latencies indicated pro-female attitudes in the soldier name condition and among women and college students. Error rates also indicated pro-female attitudes, except for a pro-male preference among men in the general gender condition. Reasons that implicit and explicit attitude measures may produce such divergent results are discussed.
Rape: A Century of Resistance
Authors: Rozee Patricia D. , Koss Mary P.
Published: March 2003

In this paper, we offer an overview of feminist contributions to the reframing and redefinition of rape over the last century. Topics of discussion include empirical research on rape prevalence that shows a consistent 15% prevalence rate despite continuing rape prevention and education efforts. The effects of sociocultural interventions focusing on legal reforms and psychosocial interventions focusing on rape prevention and education efforts are reviewed. The paper concludes with suggestions for refocusing intervention efforts to include rape prevention training for men, rape resistance training for women, and community-based legal interventions.
Women's Sexual Health: The Need for Feminist Analyses in Public Health in the Decade of Behavior
Authors: Amaro Hortensia , Raj Anita , Reed Elizabeth
Published: March 2003

Women's sexual health is directly affected by women's low status in society. This low status, and subsequent lack of sexual autonomy not only increases risk for sexual health problems, it also decreases ability to obtain treatment and support when a sexual health concern arises. This has clearly been demonstrated in the HIV epidemic within the U.S. Earlier in the epidemic, women were simply ignored by public health research and practice. Once they could no longer be ignored, they were blamed and viewed as vectors. Current seroprevalence rates among men reveal that women are not significant vectors. In contrast, rates among women indicate that infection from men is the primary mechanism by which women are contracting HIV, and male-controlled sexual decision-making, male partner violence against women, and histories of sexual assault all contribute to increased HIV risk for women. Once infected, women are not given the support and resources they need as mothers and caretakers of HIV-positive partners and/or children. These findings are especially true for marginalized women such as women of color, poor women, women addicted to alcohol or drugs, and women who exchange sex for drugs or money. Findings from this review demonstrate the need for feminist approaches in understanding and addressing this issue in the Decade of Behavior. Such approaches must include an understanding of the needs of diverse women. An empowerment approach is needed to better contend with the sexual health needs of women; this must include the goal of ensuring women's control of their own bodies.
Of mouths and men: non‐native listeners’ identiﬁcation and evaluation of varieties of English
Authors: Jarvella Robert J. , Bang Eva , Jakobsen Arnt Lykke , Mees Inger M.
Published: March 2003

Advanced Danish students of English as a foreign language tried to identify the national origin of young men from Ireland, Scotland, England and the USA from their speech and rated the speech for attractiveness. Two male speakers from each country were heard reading lists of words aloud (Experiment 1) and making utterances that could be used to say hello to someone, thank them,swear at them, or say good‐bye (Experiment 2). In both studies, listeners succeeded about three‐fourths of the time in recognizing a speaker's country of origin. Listeners were more accurate in identifying speakers from England and from the USA, but identi ?ability also varied between speakers from the same country. Listeners rated speech produced by Englishmen as most attractive and the speech of Americans as least so. Rated attractiveness also varied with the speaker and the kind of utterance produced.
Sex and language proficiency level in color‐naming performance: an ESL/EFL perspective
Authors: Yang Yonglin
Published: March 2003

This study investigates sex and language proficiency differences in the color‐naming performance of Chinese‐speaking English learners at the university level. Data were obtained on color terms used by 40 females and 40 males in naming 40 color stimuli. An interest‐related variable, have demographic factors, and seven language proficiency indices were introduced as coefficients in this study. The results confirm the findings discovered in relevant studies: (1)women possessed a larger color vocabulary than men, (2)their color repertoire also displayed a wider aesthetic range, and (3)they were more accurate in color naming and left fewer colors unidentified. A significant correlation was found between learners’ color‐coding performance and some of their exam scores. Color‐related interests and demographic factors also correlated with subjects’ color‐coding ability. Women’s superiority in color‐naming ability is discussed in relation to physiological and cognitive research on color perception.
Satisfaction Benchmarking and Customer Classification: An Application to the Branches of a Banking Organization
Authors: Grigoroudis E. , Politis Y. , Siskos Y.
Published: March 2003

Banking services constitute a highly competitive market and indicate a representative example of customer–oriented organizations. For this reason, customer satisfaction is of vital importance, offering a quantitative measure for current and future performance of these organizations. On the other hand, classifying customers according to their satisfaction behavior may indicate different client clusters with distinctive preferences and expectations. This approach serves the development of a truly customer–focussed culture by determining a set of improvement strategies that best fit the different customer segments. In this paper, the multi–criteria method MUSA is implemented in order to measure and analyze customer satisfaction in different branches of a banking organization. These results are also used to benchmark these branches according to the provided services. Moreover, segmentation analysis is performed in order to identify the different groups of customers and estimate the homogeneity of preferences in distinct customer segments. Data are based on a pilot customer–satisfaction survey, while the most important results are focussed on the determination of the critical service dimensions.
Symposium: Is Unilateral Withdrawal the Answer for Israel?
Authors: Cohen Stephen P. , Telhami Shibley , Peri Yoram , Long David E.
Published: March 2003

The following is an edited transcript of the twenty‐eighth in a series of Capitol Hill conferences convened by the Middle East Policy Council. The meeting was held on March 22, 2002, in the Rayburn House Office Building with Chas. W. Freeman, Jr., moderating.
Russian Roller Coaster: Expenditure Inequality and Instability in Russia, 1994–98
Authors: Jovanovic Branko
Published: March 2003

This paper uses the second phase of the Russian Longitudinal Monitoring Survey to investigate the changes in expenditure inequality and instability in Russia between the autumn of 1994 and the autumn of 1998. The expenditure distribution is stable in spite of the economic and political turmoil Russia is going through. However, that does not imply much stability. Households experienced considerable fluctuations in their expenditure, with over 60 percent of the population's expenditure either more than doubling or falling to less than half their previous levels. Only about 6 percent of all households experienced an expenditure shock of less than 10 percent. The inquiry in expenditure mobility suggests high levels of transitory variation in the expenditure and high levels of instability.
Decomposing World Income Distribution: Does The World Have A Middle Class?
Authors: Milanovic Branko , Yitzhaki Shlomo
Published: March 2003

Using the national income/expenditure distribution data from 111 countries, we decompose total inequality between the individuals in the world, by continents and regions. We use Yitzhaki’s Gini decomposition which allows for an exact breakdown of the Gini. We find that Asia is the most heterogeneous continent; between‐country inequality is much more important than inequality in incomes within countries. At the other extreme is Latin America where differences between the countries are small, but inequalities within the countries are large. Western Europe/North America is fairly homogeneous both in terms of countries’ mean incomes and income differences between individuals. If we divide the world population into three groups: the rich (those with incomes greater than Italy's mean income), the poor (those with incomes less than Western countries’ poverty line), and the middle class, we find that there are only 11 percent of people who are “world middle class”; 78 percent are poor, and 11 percent are rich.
Changing industrial production systems and regional development in the New Europe
Authors: Hudson Ray
Published: March 2003

The continuing expansion and deepening integration of the European Union is redefining the map of threats and opportunities for both companies and regions in Europe. In this paper I analyze the changing geography of the production system in three industries – automobiles, clothing and steel – as a product of the strategies and tactics of companies, states (at EU, national and regional levels) and trades unions, as they seek to shape geographies of production to favour their interests within this changing European political–economic space. It is argued that the end product of this process will be the creation of new and sharper forms of regional uneven development and qualitative differentiation between regions, as well as a renewed widening rather than further narrowing of regional differences in economic performance and well–being.
Television and Violence in the Economy of Memory
Authors: Ito Mamoru
Published: March 2003

The present paper aims to consider the cultural function of television as a technology for the creation of a public memory. The television system records past images, preserves them, and broadcasts various historical programs. A viewer owns the public memory jointly, through watching/consuming programs. However, the process of production and consumption of programs is linked with the exclusion of other historical memories from the public space. After all, the creation of public memories in depth is related to social power. Through the analysis in concrete terms of a series of programs of Project X and the second episode of the Nippon Hoso Kyokai (NHK; Japan Broadcasting Corporation) series, Special Edition: Judging War, the relationship between the organization of public memories and social power is explored. Project X depicts the challenges of engineers of middle standing who initiated new industrial and technological developments in the 1960s and 1970s. Special Edition: Judging War is based on coverage of the Women's International War Crimes Tribunal on Japan's Military Sexual Slavery. This program was subjected to revision on the eve of its broadcast. What forms of expression were eliminated? These two programs should help us define more clearly what the Japanese media selects for incorporation into the public memory.
Imperfect Information and Credible Communication
Authors: Fischer Paul E. , Stocken Phillip C.
Published: March 2003

This paper analyzes a communication game between a sender and receiver with misaligned incentives. Because of the misalignment, in equilibrium, the sender's privately observed information is not perfectly communicated. We study the relation between the quality of the sender's information and the quality of the information communicated. We establish that the quality of information communicated is a non‐monotonic function of the quality of the sender's information, and it is maximized when the sender has imperfect information. We suggest that our model applies to a setting where an equity research analyst communicates information about a firm's value to investors.
The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings
Authors: Kim Oliver , Lim Steve C. , Shaw Kenneth W.
Published: March 2003

We show analytically that mean analyst forecasts inefficiently aggregate information by assigning too much weight to analysts’ common information relative to their private information when used as a summary forecast measure of forthcoming earnings. A more precise summary forecast of earnings than the current mean forecast is the current mean forecast plus a positive multiple of the change in the mean forecast.
Auditing in the Presence of Outside Sources of Information
Authors: Bagnoli Mark , Penno Mark , Watts Susan G.
Published: March 2003

We examine how an auditor’s ability to terminate a multi‐period client relationship provides the auditor with a real option whose value depends on the nature of informational asymmetry between the incumbent and other potential auditors. In particular, we isolate conditions under which the auditor’s private and public sources of information behave as complements rather than substitutes. In such circumstances, increasing the likelihood of publicly provided information induces the auditor to expend more (rather than less)resources in private information gathering activities.
Misstatement Direction, Litigation Risk, and Planned Audit Investment
Authors: Barron Orie , Pratt Jamie , Stice James D.
Published: March 2003

This study reports the results of an experiment showing that auditor assessments of litigation risk and planned audit investments are higher when potential errors overstate financial performance than when those errors understate performance. This result is much stronger in the presence of high levels of litigation risk in the client’s industry. These results suggest that in industries where litigation risk is high audited financial statements may contain more unintentional material understatement errors than overstatement errors. Thus, litigation risk—through its effect on auditors—may encourage financial statements that understate firm performance
Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
Authors: Dikolli Shane S.
Published: March 2003

In this paper, the principal rewards an agent’s farsighted effort both in the short and long term, with the short‐term reward based on a noisy, forward‐looking performance measure and the long‐term reward based on a potentially less noisy, trailing performance measure. The main result is that optimal contracting weights depend on the agent’s employment time horizon: the shorter the agent’s employment horizon the greater the emphasis on the forward‐looking performance measure and vice versa. This implies that contracting on forward‐looking performance measures can be valuable in mitigating any adverse long‐term effects of employees myopically focusing on short‐term trailing performance measures.
Can Auditors Predict the Choices Made by Other Auditors?
Authors: Jamal Karim , Tan Hun‐Tong
Published: March 2003

An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre audit seniors, as assessed by their firm. Each auditor predicts the choices that will be made by other auditors on two tasks that differ in their level of ambiguity. Our results show no difference in the accuracy among managers, top seniors, and mediocre seniors when they predict the choices made by specific individual auditors for both tasks. When predicting the number of managers and seniors who will choose a specific option on the high‐ambiguity task, managers outperform top seniors, who in turn outperform mediocre seniors. For the low‐ambiguity task, we find no difference among managers, top seniors, and mediocre seniors. Our results provide some limited support for models of strategic auditor behavior, and indicate that the ability to predict the choices of others is a dimension of an auditor’s expertise.
The Role of Information and Opportunism in the Choice of Buyer‐Supplier Relationships
Authors: Baiman Stanley , Rajan Madhav V.
Published: March 2003

An important characteristic of any buyer‐supplier relationship is the amount and type of information that is exchanged between the contracting parties. Buyer‐supplier networks are characterized by greater information exchange than arm’s‐length transactions. This enhanced information exchange allows for greater production efficiency but increases the potential for information misappropriation. In this paper we characterize the set of innovations for which each of these forms of exchange relationships is efficient. We then explore the effect of an initial information linkage between the buyer and supplier. Such linkages increase the set of innovations for which networks are efficient. However, such linkages have a negative effect on the buyer’s incentive to innovate and an ambiguous effect on the supplier’s incentive to invest in flexible production techniques. Finally, we identify settings in which the buyer‐supplier surplus is greater with such linkages.
The Effect of Earnings Forecasts on Earnings Management
Authors: Dutta Sunil , Gigler Frank
Published: March 2003

We develop a theory of the association between earnings management and voluntary management forecasts in an agency setting. Earnings management is modeled as a “window dressing” action that can increase the firm’s reported accounting earnings but has no impact on the firm’s real cash flows. Earnings forecasts are modeled as the manager’s communication of the firm’s future cash flows. We show that it is easier to prevent the manager from managing earnings if he is asked to forecast earnings. We also show that earnings management is more likely to follow high earnings forecasts than low earnings forecasts. Finally, our analysis shows that shareholders may not find it optimal to prohibit earnings management. Earlier results rationalize earnings management by violating some assumption underlying the Revelation Principle. By contrast, in our model the principal can make full commitments and communication is unrestricted. Nonetheless, earnings management can be beneficial as it reduces the cost of eliciting truthful forecasts.
How Naïve Is the Market’s Use of Firm‐Specific Earnings Information?
Authors: Mendenhall Richard R.
Published: March 2003

Recent studies suggest the apparent delay in the stock‐price response to earnings announcements (i.e., post‐earnings announcement drift) is caused by investors who underestimate the autocorrelation of seasonally‐differenced earnings (persistence). I present results that suggest: (1) a firm’s future persistence is predictable on the basis of its past persistence; (2) the immediate stock‐price response to earnings is positively related to historical persistence; (3) post‐earnings‐announcement drift is independent of historical persistence; and (4) consistent with (2) and (3), the difference between a firm’s current observed persistence and that implied in stock prices is independent of its historical persistence. These results extend prior research by demonstrating that investors are aware not only that seasonally‐differenced earnings are autocorrelated, but that investors recognize firm‐specific differences in the magnitude of the autocorrelation.
Accounting Policies in Agencies with Moral Hazard and Renegotiation
Authors: Christensen Peter Ove , Demski Joel S. , Frimor Hans
Published: March 2003

We emphasize the role of accounting policies, and their audit, in an earnings management setting. We use a two–period agency in which three frictions interact: the agent privately observes action (or effort) supply and output, and the initial contract is subject to renegotiation. This creates a setting in which both players’ behavior is of concern, and, importantly, information rationing is efficient. Moreover, this information rationing is directly interpretable as being produced by an accounting policy whose application is ensured by an auditor.
The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation
Authors: Frank Mary Margaret
Published: March 2003

This paper investigates the extent to which taxes affect a corporation’s decision to allocate its defined benefit plan’s assets between equity and bonds. Prior theoretical research shows that if a corporation integrates its financial policy and pension investment policy, differences in tax rates create an arbitrage opportunity. The firm’s tax benefits from the arbitrage should be positively related to the percentage of its pension assets allocated to bonds. Consistent with this prediction, but contrary to prior empirical work, this paper finds firms’ tax benefits are positively and significantly associated with the percentage of their pension assets invested in bonds.
Estimating the Probability of Informed Trading
Authors: Nyholm Ken
Published: March 2003

Using a new empirical model, I estimate the probability of trades being generated by privately informed traders. Inference is drawn on a trade‐by‐trade basis using data samples from the New York Stock Exchange (NYSE). The modeling setup facilitates in‐depth analysis of the estimated probability of informed trading at the intraday level and for stocks with different levels of trading activity. The most important empirical results are: (a) the intradaily pattern of the inferred probability of informed trading is highly correlated with the intradaily pattern of observed quoted spreads, (b) differences in the magnitude of quoted spreads across volume categories are not exclusively related to differences in the level of informed trading, and (c) private information is incorporated faster in the quotes for high‐volume stocks than in the quotes for low‐volume stocks.
Distress Over the Infidelity of a Child’s Spouse: A Crucial Test of Evolutionary and Socialization Hypotheses
Authors: Fenigstein Allan , Peltz Renee
Published: March 2003

Parents of undergraduates were asked whether they would be more distressed by the sexual or the emotional infidelity of their child’s partner. Comparing the responses of mothers and fathers may offer a rare, “crucial” instance in which evolutionary and socialization perspectives offer different predictions. Socialization theory, broadly conceived, predicts an effect for the gender of the parent: Consistent with their differing gender socialization histories, mothers should be more distressed by the emotional infidelity of their child’s partner, and fathers by the sexual infidelity of their child’s partner. In contrast, an evolutionary psychology approach predicts little or no effect for the sex of the parents: Both mothers and fathers should be more distressed by infidelities that pose a greater threat to their genetic interests. Results were largely consistent with the predictions derived from evolutionary psychology: Both mothers and fathers regarded sexual infidelity as more distressing when committed by a daughter–in–law than by a son–in–law, and emotional infidelity as more distressing when it involved a son–in–law rather than a daughter–in–law. Discussion centered on the theoretical implications of research that examines the behavior of those who are, genetically, one step removed from the sexual behavior of others, but still affected by the reproductive consequences of that behavior.
Perceived Relational Support in Adolescence: Dimensions, Configurations, and Adolescent Adjustment
Authors: Scholte Ron H. J. , Van Lieshout Cornelis F. M. , Van Aken Marcel A. G.
Published: March 2003

The perceived relational support from four key providers (father, mother, special sibling, and best friend) on five provisions (quality of information, respect for autonomy, emotional support, convergence of goals, and acceptance) was examined for 2,262 adolescents (aged 12 – 18 years). In a variable‐centered approach, factor analyses yielded five dimensions of support: three specific to providers (parent, friend, and sibling support) and two specific to provisions (convergence of goals and respect for autonomy). Only parental support was found to change (decrease) across age. In a person‐centered approach, five types of adolescents with different configurations of perceived support were identified. The first three types differed in overall level of support (high, average, and low) for all of the five dimensions; the fourth type represented extremely low support from parents with above‐average support from best friends; the fifth type consisted of adolescents with no best friend. These configurations were significantly related to different patterns of adolescent adjustment in various domains (psychological well‐being, delinquency, substance use, and peer‐group functioning).
Sports Involvement as Protection against Depressed Mood
Authors: Gore Susan , Farrell Florence , Gordon Jennifer
Published: March 2003

Working within a risk and protection framework, this research brief examines the protective inÃuence of team sports involvement on adolescent depressed mood. The objective was to understand whether sports involvement positively contributes to mental health independent of the effects of other known protective factors (parental and peer support); and whether it moderates the depressive effects of family, peer, and school‐based risk factors. Analyses focused on 1,036 high school‐aged youth interviewed at two time points. Regression analysis results indicated a signiÃcant association between team sports involvement and depressed mood among both males and females, which was reduced to insigniÃcance after controlling for the other protective factors. One interaction effect was observed: for females, but not males, team sports involvement was shown to protect against depressed mood associated with poor school performance (low grade point average). Thus, the role of sports involvement as a positive instrumental activity for females is discussed.
Forecasting Medical Net Discount Rates
Authors: Ewing Bradley T. , Piette Michael J. , Payne James E.
Published: March 2003

Determining the present value of future medical costs is an important issue for a variety of public and private entities. This article examines the time‐series properties of medical net discount rates and considers the implications for forecasting. The article provides evidence that the standard autoregressive moving average forecasting model may be improved by modeling the time‐varying volatility characteristics of the medical net discount rates.
Network and Health Changes Among Older Dutch Adults
Authors: Van Tilburg Theo , Van Groenou Marjolein Broese
Published: March 2003

A negative effect of good health on the instrumental support received can be viewed as an effect of the mobilization of helpers. A positive effect of good health on the personal network size and the instrumental support given demonstrates that people in poor health have difficulty actively maintaining their relationships. Furthermore, the support received and given is positively related to the support given and received in the past. In four waves of a seven–year longitudinal study, personal interviews were conducted with 2,302 older Dutch adults (aged 60 to 85) who live on their own. The hypotheses have been confirmed. An implication is that investing in relationships by giving support might pay off in times of need.
Gesture and Creating Zones of Proximal Development for Second Language Learning
Authors: McCafferty Steven G.
Published: March 2003

This study investigated the role of gesture in and of itself and in conjunction with speech in creating zones of proximal development (ZPD) for second language learning and teaching. A university student of English, newly arrived in the United States, was videorecorded once a week in conversational interaction with an American graduate student, an ESL/EFL teacher, over two different periods lasting 15 weeks altogether. The view taken in the study of Vygotsky’s concept of the ZPD follows that of Newman and Holtzman (1993), who argued that it primarily concerns revolutionary activity, that learning and teaching transforms as a consequence of interacting in the ZPD, and that this affects all participants. Findings indicate the important role that gesture played both in promoting language learning and in facilitating positive interaction between the two participants, helping to create a sense of shared social, symbolic, physical, and mental space.
Revenue Diversification: Fiscal Illusion or Flexible Financial Management
Authors: Hendrick Rebecca
Published: March 2003

This study examines the trends in revenue diversification in approximately 240 suburban municipalities in the Chicago metropolitan region between 1988 and 1997. It then tests a model of revenue diversification’s impact on tax effort using data from 1993 to 1997, and separated by home rule and non–home rule municipalities. Trends show that suburbs with higher increases in diversification tend to be home rule, younger, less residential, experiencing more growth, less reliant on property taxes, and more reliant on sales taxes. Model estimates show that communities with more revenue diversification have lower tax effort when controlling for other determinants of tax effort, and this effect is stronger in non–home rule municipalities.
The Quality of Management and Government Performance: An Empirical Analysis of the American States
Authors: Coggburn Jerrell D. , Schneider Saundra K.
Published: March 2003

Government performance is an enduring concern for students of public management, public administration, and political science. Government's administrative arrangements and managerial behavior can profoundly influence programmatic content, activities, and outcomes; therefore, considering public management's effects is necessary for a true understanding of public policy and government performance. This article uses data from the Maxwell School's Government Performance Project to examine the relationship between state governments’ managerial capacity and a measure of government performance (specifically, state policy priorities). We find that state management capacity has direct effects on state policy commitments: States possessing higher levels of management capacity tend to favor programmatic areas that distribute societal benefits widely (that is, collective benefits) as opposed to narrowly (that is, particularized benefits). Our analysis demonstrates that public interest group activity, government ideology, and citizen ideology each have significant, predictable effects on state policy commitments. Thus, our findings place managerial capacity alongside other more commonly studied state characteristics as an important influence on government activities.