bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creating Evidence-Based Management Textbooks
Authors: Pearce Jone L. 
Published: February 2013

AbstractA close look at textbooks helps to illustrate that we do not now translate research into practice in our teaching. There are two areas in which our textbooks fail: by too often reporting as research evidence information for which there is no reliable supporting scholarship, and by undermining the field by persisting in wasting scarce space (and students’ attention) on theories that have long been debunked by rigorous research. Why textbooks too often fail to accurately present research and what the chapter author has done to make her teaching more evidence based are described.
The Politics of Evidence-Based Decision Making
Authors: Hodgkinson Gerard P. 
Published: February 2013

AbstractThis chapter argues that evidence-based management is an inherently political project that risks creating an illusion of rationality, a multilayered façade masking underlying fundamental differences of interpretation, purpose, and power among the various stakeholders situated on both sides of the academic-practitioner/policy divide. To avoid this unfortunate scenario, it needs to accommodate on a more systematic basis the important influence of power and politics in organizational life, rather than downplaying them as it currently does, treating political problems as a minor by-product of an otherwise radical improvement to organizational decision processes. Only then will its advancement accelerate the development of work organizations that are more humane and more productive, to the benefit of all stakeholders of the modern enterprise.
Introduction: State and Local Government Finance in The United States
Authors: Ebel Robert D. , Petersen John E. , Vu Ha T. T. 
Published: February 2013

Abstract
Significant developments of US state and local finance are converging in a manner that will newly frame the practices of state and local governance in the next decade and beyond. These trends can move from low-priority “problems to be addressed” to becoming urgent, high-priority concerns when the governments face economic and political shocks that are beyond their direct control—for example, the Great Recession (2007–2009). In this context, this article offers to bring together in the book the existing knowledge on the principles and practices of state and local finance. It takes an explicit look at how the issues proposed to be addressed fit into the broader framework of the practice of US intergovernmental relations (fiscal decentralization). The organization of the book is explained.
Federalism Trends, Tensions, and Outlook
Authors: Conlan Timothy J. , Posner Paul L. 
Published: February 2013

AbstractThis article details the development of the US federal system over the past two and a half centuries. It not only establishes the proposition that if one is to understand the history of this country then one must understand its federalism platform, but also that that platform sets the initial conditions for determining the future options for US public finance policy and administration. To develop this theme, the article takes us through a series of stages—from that of a “dual federalism” that lasted until the 1860s whereby the federal and state governments had little overlap in functions and responsibilities to a post-Civil War era centralizing impulse that strengthened what had been a very weak antebellum national government. The early twentieth century saw the establishment of many of the institutions that are now part of today's intergovernmental system. What ensued was “cooperative federalism,” a model of governance whereby the federal government and the states shared responsibilities in a collaborative manner.
State Intergovernmental Grant Programs
Authors: Fisher Ronald C. , Bristle Andrew 
Published: February 2013

AbstractAlthough much of the state and local literature regarding grants is focused on federal aid to state and local governments, much of the action in grants policy and practice is that of state-to-local transfers, which are larger in absolute as well as relative magnitude than federal aid. Moreover, for those who want to know what lessons, if any, the United States has to offer to developing and transitional countries, the practice of “state aid” is relevant. This article identifies the reasons that, for efficiency, a well-designed system of fiscal decentralization will utilize intergovernmental transfers. The discussion begins with details about the vertical imbalance within the aggregate numbers for state-to-local aid. The article then turns its attention to a topic that is perennially at or near the top of nearly every state and local legislative body.
Entity Taxation of Business Enterprises
Authors: Luna LeAnn , Murray Matthew N. , Yang Zhou 
Published: February 2013

AbstractThis article reports that some states have responded by complementing the corporate income tax (CIT) with “business activity” or “entity” taxation—that is, a general business tax based on gross receipts (GRT) or on state value-added taxes (VAT). At present, ten states have some form of broad-based tax on gross receipts or a “hybrid” value-added base, with three of the ten relying on an entity approach such as an alternative minimum tax. The article begins with an introduction to the variants of state general business taxes, noting that the range of choices can be thought of as a continuum, with the options distinguished primarily by the deductions allowed at arriving at the taxable base. On one end of the continuum of equal-revenue yield taxation is the narrowly based CIT. On the other end is the pure GRT, or “turnover,” tax that disallows any deductions from gross receipts.
Implications Of a Federal Value-Added Tax for State and Local Governments
Authors: Duncan Harley T. 
Published: February 2013

AbstractThis article addresses the question as to whether the United States may join many other central governments in enacting a national value-added taxes (VAT). The idea of a federal VAT, which in its final incidence operates like a national retail sales tax, is not new. The article reviews the performance of the current system of state and local retail sales taxes (RSTs) and compares this to what a “well-designed” consumption tax should look like (tax-base comprehensiveness, minimization of the taxation of intermediate products and services, destination-based taxation, and compliance and administrative costs). It concludes that state RSTs not only “fall well short” of meeting these policy goals, but also that their defects are not likely to be corrected.
Retail Sales and use Taxation
Authors: Fox William F. 
Published: February 2013

AbstractWhen discussions turn to the growing “obsolescence” of state and local taxation in the economy of the twenty-first century, two state taxes are at the top of the list: the tax on corporate net income and the retail sales tax (RST). This article takes on the general retail sales tax. Whereas during the 1990s and into the 2000s that tax was the most important own-source revenue for state governments, it is now second to the state personal income tax. The article begins with a brief history of the tax and then examines a convergence of factors explaining its declining importance. It identifies three factors that have contributed to the sales tax-base shrinkage. It next evaluates all key facets of the RST against the test of economic efficiency (that is, the principle that a tax ideally should minimally interfere with, or “distort,” private consumer, labor, and producer decisions).
Financial Emergencies: Default and Bankruptcy
Authors: Spiotto James E. 
Published: February 2013

AbstractThe Great Recession and its aftermath resurrected concerns that state and local governments would begin to default on their obligations. Many feared that the long and successful history of state and local borrowing in the capital markets was destined to end. As spending needs swamped resources, finding easier ways out of public debt than repaying it as promised might become politically fashionable. This article explains and evaluates the various mechanisms that might deal with municipal and state defaults and insolvencies in the United States. It first explores the historical underpinnings of restructuring municipal debt, providing examples of successes and failures of such efforts in the United States. The era of the Great Depression of the 1930s and its precursors is examined, as is the existing statutory framework for municipal bankruptcy in the United States. Sovereign debt by states and its resolution is also discussed.
Government Financial-Reporting Standards: Reviewing the Past and Present, Anticipating the Future
Authors: Shoulders Craig D. , FreeMan Robert J. 
Published: February 2013

AbstractWinnowing out and compiling the critical financial information and reporting it on a timely and accurate basis are arduous and often controversial tasks. Starting off with a brief description of the basis of governmental accounting principles (and how they are set), this article recounts the ongoing efforts to address long-standing problems and newly emerging issues. One complexity is reporting on the separate self-balancing funds, of which there can be a multitude for an individual government. The scope and number of audits, which cost money and take time, are constraints and affect how quickly financial reports can be published. Potential regulations in the securities area may force rapid changes. Another major pressure, evolving from the profession itself, is to move governments closer to the accrual-based accounting concepts (and associated principles) used by the private sector and to achieve greater conformity with international standards.
Economic Hardship and Its Consequences Across Generations
Authors: Conger Katherine Jewsbury , Martin Monica J. , Reeb Ben T. , Little Wendy M. , Craine Jessica L. , Shebloski Barbara , Conger Rand D. 
Published: February 2013

AbstractEconomic hardship and its consequences were examined across 3 generations of rural Midwestern families. Information from parents (G1) and adolescents (G2) from 556 families indicated that economic hardship experienced during adolescence predicted economic hardship in young adulthood, and this process was linked to developmental outcomes of the 3rd generation (G3). Five individual and family factors decreased the association between parents’ and offspring economic hardship over a 10-year period. G1 economic hardship decreased G2's association with conventional peers, participation in extracurricular activities, later educational attainment, and parents’ assistance with college. G1 hardship also was associated with adolescent personality traits such as higher negative emotionality and lower conscientiousness. Taken together, the results indicate that economic hardship in the 1st generation diminishes the personal and social resources of youth, thus increasing risk for hardship in the next generation. This process appears to be repeating for the children of the G2 young adults.
The Early Development of Vagal Tone: Effects of Poverty and Elevated Contextual Risk
Authors: Propper Cathi 
Published: February 2013

AbstractThis chapter will review what is known about the relation between living in conditions associated with poverty and the development of cardiac vagal tone in infants and young children. The effect of poverty-related stress during the prenatal period on vagal development in utero, in infancy, and young childhood will be discussed, with a specific focus on the effect of maternal psychological distress and substance use at this time. Additionally, this chapter will discuss how poverty-related stress may affect family functioning, due to such issues as maternal depression and marital conflict, leading to impaired parent-child interactions and subsequent deficits in vagal functioning in infants and children. Many unanswered questions about these associations remain, but initial findings provide compelling evidence that this physiological system may contribute to the long-term deleterious behavioral outcomes of children growing up in poverty.
Nonstandard Work Schedules and Child Development
Authors: Dunifon Rachel E. , Ziol-Guest Kathleen M. , Kalil Ariel 
Published: February 2013

AbstractThis chapter examines the state of the literature, and provides new evidence, on the association between maternal nonstandard work and child well-being. At a time in which the vast majority of mothers are employed, understanding the ways in which aspects of their employment are associated with family functioning and the well-being of their children is of paramount importance. A burgeoning body of research has begun to understand the associations between maternal nonstandard work and child adjustment. In this chapter we review the state of this research. We also motivate and present a model describing the potential linkages between maternal nonstandard work and child well-being, drawing on the perspectives of developmental psychology, sociology, and economics. We also describe how these associations may differ for less economically advantaged children. Finally, we present results of our own analyses testing aspects of this model.
Work-Family Policies and Child Well-Being in Low-Income Families
Authors: Waldfogel Jane 
Published: February 2013

AbstractThe families in which American children live have changed dramatically in recent years. Stay-at-home mothers, once the norm, have become an increasingly rare phenomenon, due to 2 major trends in family and work arrangements. These trends have profound implications for the role of work-family policies in promoting child well-being, particularly in low-income families. In this chapter, I consider the 4 major types of work-family policies: parental leave; other types of paid leave; flexible work arrangements; and child care. For each policy domain, I review what we know about how policies affect child well-being and then critically assess the current state of such policies in the United States, with a particular emphasis on their adequacy with regard to meeting the needs of children in low-income families. Because these policies tend to be more widely developed in other countries, I draw on evidence from overseas as well as from the United States. I conclude by discussing important policy considerations.
Domestic Violence
Authors: Hines Denise A. 
Published: February 2013

AbstractThis article presents data on the prevalence of domestic violence and trends over time. It discusses five major analytical frameworks that have been employed to understand domestic violence: patriarchy theory, systems theory, alcoholism, personality dysfunction, and ecological models. It further mentions criminal justice system policies such as mandatory arrest, no-drop policies, protective orders, and batterer treatment programs. This article deals with female batterers and distinctive problems they raise for law enforcement and treatment policies. It is also concerned with how societal structures, socioeconomic status, stressful situations, and family dynamics contribute to domestic violence. Programs that focus on psychological issues, anger problems, communication problems, and couple interaction problems are often ignored by domestic violence advocates and prohibited by state laws. Finally, it concludes with the discussion of the policy implications of current knowledge.
Terrorism
Authors: Dugan Laura 
Published: February 2013

AbstractThis article is concerned with terrorism and it presents comprehensive data on global terrorist attacks for rigorous policy analysis. It begins by summarizing efforts to measure terrorism and provides an overview of the distribution of global terrorist violence over time and space using the Global Terrorism Database (GTD) data. This article then turns to terrorist activity in the United States, describing perpetrators, targets, and weapons. It describes two efforts that assess the effectiveness of different policy interventions using the GTD data and attempts to understand government action in preventing terrorist activity. This article concludes with a discussion of need of a comprehensive data set that includes the full range of policy responses to terrorism that will enable us to analyze more thoroughly and more rigorously the policy responses to terrorism.
Prostitution
Authors: Miller Jody 
Published: February 2013

AbstractThis article provides an overview of definitional issues concerning prostitution and their linkages to legal philosophies with respect to addressing commercial sex. It provides a description of patterns, trends, and varieties of prostitution. It reviews research evidence on the causes and correlates of prostitution, as well as direct and collateral consequences. There appears to be a strong connection between drug use and prostitution, although the causal nexus is unclear. It considers the range of policy responses to prostitution, including currently popular criminal justice and other intervention strategies. Western countries have developed more effective policies that produce fewer harmful consequences. The complexity and variations of prostitution suggest the need for a comparably diverse and complex array of intervention strategies. The article concludes with suggestions of fruitful directions for research and policy.
Crete
Authors: Tomkins Peter , Schoep Ilse 
Published: February 2013

AbstractThis article states that traditionally, the story of the Early Bronze Age of Crete has been one constructed between two pivotal points of change. The first, at the Neolithic period—Early Minoan I transition, is viewed as the birth of a culture considered to be definably Minoan, fostered by a major impulse from the east, conventionally modeled as a migration. The second, at the transition to the Middle Bronze Age (MM IB), is seen as the emergence of Europe's first civilization—a redistributive theocracy of kings or princes, cities and palaces, art and writing—which in subsequent millennia spread to the rest of Europe. In the later language of neoevolutionism, the emergence of the palaces in MM IB marked the transition from an egalitarian to a more complex, statelike society with a clear hierarchical structure crowned by a central, administrative elite authority that resided in the palaces.
End of the Bronze Age
Authors: Jung Reinhard 
Published: February 2013

AbstractToday, the knowledge of the last phases of the Aegean Bronze Age can be based on a few but very important vertical settlement stratigraphies spanning most of the twelfth and eleventh centuries bc; additional evidence comes from cemetery sites. Apart from the known sequences of central Macedonia, from the outset of the Early Iron Age, the relative chronology rests mainly on tomb seriations, as there are still very few settlement stratigraphies available, although the situation is currently improving. The longest settlement stratigraphy for the Postpalatial period is provided by the Lower Citadel at Tiryns in the Argolid. The Tiryns Lower Citadel shows very short intervals of destruction events, rebuilding phases, and floor remakes, which allow a fine-phased pottery sequence. The sequence illustrated in the article provides the largest quantity of stratified settlement pottery known in the Postpalatial Aegean.
State and Society
Authors: Nakassis Dimitri , Galaty Michael L. , Parkinson William A. 
Published: February 2013

AbstractStates are notoriously difficult to define. Archaeologists usually describe them as complex, centralized institutions with administrative and social hierarchies that regulate access to resources and monopolize legitimate force within substantial territories. Some features typically associated with ancient states are settlement hierarchies of four tiers, social stratification that divides the ruling elite from the nonelite, and a recognizable structure, or “palace,” which serves as a base of operations for the ruling households. In the Aegean, states did not form until the beginning of the Middle Bronze Age at the earliest. This article defines three general periods of state formation: the Protopalatial (“Old Palace”) states of Minoan Crete, Neopalatial (“New Palace”) states of Minoan Crete, and Mycenaean states of the Greek mainland and Crete (at Knossos and Khania only).
Minoan Religion
Authors: Lupack Susan 
Published: February 2013

AbstractThe shrines situated on mountains, called peak sanctuaries, are a distinctive feature of Minoan religion. The most common finds are clay figurines, which appear in the form of animals, human votaries, and parts of the human body, such as feet, eyes, and genitalia. These votives reflect the concerns of the worshippers—their own fertility and well-being and that of their animals. Richer peak sanctuaries have stone vessels, Linear A inscriptions, jewelry, seals, bronze blades, figurines, and double axes. The more costly finds were found at a limited number of sites and generally date to the Neopalatial period. The ritual focus of the shrine may consist of a flat rock, a cairn of stones, and/or concentrations of white pebbles. Actual architectural remains appear at only nine sites, eight of which were those that continued into the Neopalatial period.
Linear B
Authors: Palaima Thomas G. 
Published: February 2013

AbstractUnlike the other Bronze Age scripts in this tradition, Linear B has been deciphered—by British architect Michael Ventris. The Linear B texts, therefore, give us information about an important formative stage of the Greek language and how it was affected by language contact with surrounding cultures. They also provide the earliest primary written evidence about all facets of Mycenaean civilization. Finally, because what this article calls the Mycenaean Linear B script is an adaptation of Minoan Linear A, Linear B texts give insights into how speakers of the still undeciphered Minoan language(s) and of early Greek analyzed spoken language and how they represented it in writing as “visible speech.” The first scientifically excavated Linear B tablets were uncovered by Sir Arthur Evans at the site of Knossos on Crete in 1900. Many more texts were uncovered in the succeeding years of excavation.
Minoan Pottery
Authors: Hallager Birgitta 
Published: February 2013

Abstract
Major subsequent modifications and revisions have been made to Arthur Evans's pottery sequence, but his suggested tripartite division of the Neolithic period and the Minoan period is still by and large in use. Most scholars are also using a parallel, broader, and more simplified division of the Minoan era: the Prepalatial, Protopalatial, Neopalatial, Final palatial, and Postpalatial periods. Only the most important novelties and characteristic traits in each period are highlighted in this article, and it must be emphasized that “a specific period is defined not only by the exclusive presence of certain features but by the fact that some wares are common while others are just beginning or ending their periods of greatest popularity.”.
The Collapse at the End of the Bronze Age
Authors: Dickinson Oliver 
Published: February 2013

Abstract
General loss of faith in “invasion theories” as explanations of cultural change, doubts about the value of the Greek legends as sources for Bronze Age history, and closer dating of the sequence of archaeological phases have undermined the credibility of this reconstruction, and other explanations for the collapse have been proposed. This article recalls that the general impressions given by the material suggest a relatively prosperous and stable world dominated by a few major centers, the capitals of the “palace societies”; the best known are Mycenae, Thebes, and Pylos. These are the sites, along with Khania in Crete, that have produced almost all of the evidence from the thirteenth century bc for a sophisticated system of administration. This system, comparable in many ways to those used in the Near Eastern states, relied on the use of the seal and the Linear B script.