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Abstract. The relatively poor average performance of German students on the recent PISA international evaluations of 15- and 16-year-olds' literary skills (2000) and mathematical skills (2003) and the wide variation in performance, with low-income students scoring particularly poorly, have led to calls for reforms of the German educational system. Understanding why students in some classrooms learn more than do those in other classrooms is an important first step in considering alternative reform strategies. Possible explanations include differences in teacher quality, class sizes and peer groups, and also differences among the types of secondary schools that parents select for their children. This paper illustrates a set of techniques that are useful in examining the roles these factors play in predicting why, net of family background and prior achievement, the average achievement of children in some classrooms is much higher than that of children in other classrooms. We illustrate the use of these techniques with a dataset from Bogotá, Colombia, that has two attractive properties. First, some teachers teach multiple classes of students. Second, students are enrolled in schools in two sectors (public and private). Application of the techniques described in this paper could shed light on the reasons why the average academic achievement of German students attending some schools is much higher than that of German students attending other schools.  相似文献   
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Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities.  相似文献   
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This paper provides a systematic review of the growing literature on the poor match between employees’ field degree and the job requirements, also referred to as horizontal mismatch. We identify the different definitions used in the literature and find that each measure of horizontal mismatch yields substantially different incidence rates. We discuss the validity of the different measures and conclude that a more uniform definition of horizontal mismatch is needed. The likelihood of horizontal mismatch is among other things determined by the extent to which employees possess general skills as opposed to occupation‐specific skills, and, it appears to be more frequently present among older workers. Compared to well‐matched employees, horizontally mismatched workers generally incur a wage penalty, are less satisfied with their jobs, and are more likely to regret their study programme. The ensuing findings offer guidance to prevent horizontal mismatch as well as a roadmap for future research.  相似文献   
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The article reports the results of a naturally occurring field experiment which took place in the Judge Advocate function of the Tactical Air Command (TAC), a major command within the US Air Force. Official Air Force goals for courts-martial processing time had existed for years but generally were ignored because they were considered unrealistic and unimportant. A new TAC staff advocate decided that processing time should be improved and took steps to emphasize goal attainment through various procedures. The result was a significant improvement in courts-martial processing time as compared to the rest of the Air Force where no such emphasis occurred. The implications of the results for goal setting theory and leadership are discussed.  相似文献   
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South Africa is in the process of developing a new governmental structure. In this paper the principles governing intergovernmental fiscal relations are examined. The main types of government and the conditions for an efficient decentralized structure, as well as the assignment of expenditure functions and tax bases to the various levels of government, are discussed. The inevitable imbalance between expenditure and revenue requirements at subnational level and possible remedies are noted. General guidelines for the design of intergovernmental fiscal relations in a revised governmental structure are presented in conclusion.  相似文献   
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Governments encourage people to work longer in order that pension promises are sustainable as populations age. This approach presupposes that older workers are welcome in the market. This study undertakes a correspondence test to investigate whether ageism is prevalent in the UK at the initial stage of the hiring process. This study adds to the literature by investigating whether race can moderate the relationship between age and labour market outcomes. The results suggest that older people are penalized in the labour market. They have lower access to vacancies and sorting in lower-paid jobs. A minority racial background exacerbates both penalties. These new results call for anti-ageism and anti-racial policy actions in the workplace.  相似文献   
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