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41.
Abstract

In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.  相似文献   
42.
We specify and estimate an equilibrium job search model with productivity differences across labour market segments. The model allows for two types of unemployment: frictional unemployment due to search frictions and structural unemployment due to wage floors. Wage floors exist because of high unemployment benefits or binding minimum wages. The productivity distribution is estimated semi-nonparametrically along the lines of Gallant-Nychka, using Hermite series approximation. We decompose the total unemployment rate and we examine the effects of changes in the minimum wage.  相似文献   
43.
Dismissal Through Disability   总被引:2,自引:0,他引:2  
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44.
We augment an ordered response model for the job level at which individuals desire to work with allowance for individual reporting of a discrepancy between actual and desired job level, and we also investigate possible biases from restricting the observations to the employed, and omitting the unemployed. We find that the latter bias can be ignored and interpret this as evidence that the unemployed are not choosier than the employed. People claiming inadequate capability utilization are not markedly differently allocated than those claiming a proper match. Women's lower job levels cannot be explained from rationing by capability utilization.  相似文献   
45.
In this paper I evaluate a number of training, recruitment and employment programmes. The evaluation method is a combination of a quasi-experimental design (a simple pre-treatment-post-treatment design) and a stochastic process model to describe the response variables. I conclude that the programmes have no effect on older workers. Female and minority workers benefit most from the programmes. The training programmes are less effective than the recruitment programmes, which are in turn less effective than the employment programmes.  相似文献   
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47.
Content analysis is a very tedious method of data collection. This paper addresses once more the question of whether and how computers may be used to facilitate content analysis in the coding stage. To interpret natural language automatically a computer program must be able to unravel the syntactical structure of sentences (‘parsing’) and to trace their semantical meaning by dealing with textual context (= ‘co-text’), prior knowledge (context outside the text) and semantic variability (different or ambiguous meanings of words and phrases). Several approaches to enable computer programs to perform these tasks are discussed, including approaches from the fields of cognitive psychology and artificial intelligence. The conclusion should be that it is still impossible to enable computer programs to perform all these tasks. But there are possibilities for using computer programs to support human coders both in the coding stage and the data-analysis stage of content analysis. As an example the program CETA to perform Computer-aided Evaluative Textual Analysis is discussed.  相似文献   
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