Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets
In: Journal of accounting and public policy, Band 42, Heft 1, S. 107033
ISSN: 0278-4254
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In: Journal of accounting and public policy, Band 42, Heft 1, S. 107033
ISSN: 0278-4254
In: Social science quarterly, Band 102, Heft 6, S. 2972-2984
ISSN: 1540-6237
AbstractThis article analyzes the politics of older Americans in the 21st century. Older Americans have been significantly involved in American politics, relative to younger generations. Political participation typically increases with age, even ramping up during the early period of older adulthood. However, past work has indicated that political participation drops off due to frailty and loss of cognition in the latest years of the life span. And, yet, people are living longer than in previous decades when much of the past research on this relationship was conducted. We want to know whether these relationships remain consistent and want to especially analyze the old–old, a growing age group that has been difficult to study in the past due to their low numbers in traditional surveys. With tens of thousands of respondents, survey data from the Cooperative Election Studies from 2008 to 2020 allow us to analyze these older groups in recent years, across types of participation and party affiliation. We find that there is not much of a dip in political activity among the old–old. They are still quite active, particularly when it comes to donating money to campaigns and voting. Additionally, through analyzing birth cohorts, we find that political activity gradually increases as people age through their 60s and 70s and does not notably decline when they move into the old–old age group.
In: Politics and religion: official journal of the APSA Organized Section on Religion and Politics, Band 14, Heft 2, S. 316-338
ISSN: 1755-0491
AbstractThis article analyzes the use of religious language on Twitter by members of the U.S. Congress (MOCs). Politicians use various media platforms to communicate about their political agendas and their personal lives. In the United States, religious language is often part of the messaging from politicians to their constituents. This is done carefully and often strategically and across media platforms. With members of Congress increasingly using Twitter to connect with constituents on a regular basis, we want to explain who uses religious language on Twitter, when, and how. Using 1.5 million tweets scraped from members of Congress in April of 2018, we find that MOCs from both major political parties make use of a "religious code" on Twitter in order to send messages about their own identities as well as to activate the religious identities of their constituents. However, Republicans use the code more extensively and with Judeo-Christian-specific terms. Additionally, we discuss gender effects for the ways MOCs use "religious code" on Twitter.
In: Alcohol and alcoholism: the international journal of the Medical Council on Alcoholism (MCA) and the journal of the European Society for Biomedical Research on Alcoholism (ESBRA), Band 53, Heft 6, S. 639-641
ISSN: 1464-3502
In: Politics and religion: official journal of the APSA Organized Section on Religion and Politics, Band 11, Heft 4, S. 920-925
ISSN: 1755-0491
In: Conflict resolution quarterly, Band 36, Heft 1, S. 53-67
ISSN: 1541-1508
This study examined the conflict framing of union leaders as they reacted to changes in the entertainment industry. The analysis revealed how participants named conflict‐based issues and attributed blame for them, cast them as whole stories, or reframed them. Overall, the leaders of two types of unions differed in their naming and blaming of controversial issues. This study suggested that naming and blaming of conflict‐based issues operated differently for the two types of unions. Leaders who employed naming singled out critical agenda items and often used reframing, while union leaders who depicted issues as whole stories resisted reframing the issues.
In: Contexts / American Sociological Association: understanding people in their social worlds, Band 15, Heft 4, S. 70-72
ISSN: 1537-6052
In the 2015/2016 season, the close link between big budgets and soccer dominance broke down in the English Premier League. Here, a look at what motivated the surprise and why American-style sport socialism still isn't likely to emerge in European leagues.
The ocean is becoming more acidic worldwide as a result of increasing atmospheric concentrations of carbon dioxide ("CO2") and other pollutants. This fundamental change is likely to have substantial ecological and economic consequences globally. In this Article, we provide a toolbox for understanding and addressing the drivers of ocean acidification. We begin with an overview of the relevant science, highlighting known causes of chemical change in the coastal ocean. Because of the difficulties associated with controlling diffuse atmospheric pollutants such as CO2, we then focus on controlling smaller-scale agents of acidification, discussing ten legal and policy tools that state government agencies can use to mitigate the problem. This bottom-up approach does not solve the global CO2 problem, but instead offers a more immediate means of addressing the challenges of a rapidly changing ocean. States have ample legal authority to address many of the causes of ocean acidification; what remains is to implement that authority to safeguard our iconic coastal resources. Republished with permission from 37 Harv. Envtl. L. Rev. 57 (2013).
BASE
In: Journalism & mass communication quarterly: JMCQ, Band 91, Heft 2, S. 326-343
ISSN: 2161-430X
This study examines coverage of the 2008-2009 negotiations between the Screen Actors Guild and the Alliance for Motion Picture and Television Producers, through 148 articles published in the Hollywood Reporter, the Los Angeles Times, and the New York Times. News coverage tended to focus on actions, strategies, and procedures; unions' actions against management, rather than management's actions against unions; intra- and inter-union conflict rather than conflict within management; and economic consequences only in a broad sense.
In: Evaluation and Program Planning, Band 33, Heft 1, S. 18-20
In: Evaluation and program planning: an international journal, Band 33, Heft 1
ISSN: 0149-7189
In: Environmental science & policy, Band 11, Heft 5, S. 371-378
ISSN: 1462-9011
In: Comparative strategy, Band 25, Heft 4, S. 297-306
ISSN: 0149-5933
World Affairs Online
In: Comparative strategy, Band 25, Heft 4, S. 297-306
ISSN: 1521-0448
In: Risk analysis: an international journal, Band 43, Heft 5, S. 994-1010
ISSN: 1539-6924
AbstractEnvironmental impact assessment (EIA) procedures required in the United States and many other countries are often highlighted as a major hindrance to timely and efficient deployment of critical infrastructure projects. Under the U.S. National Environmental Policy Act, a more extensive environmental impact statement (EIS) review can take several more years and cost much more than a succinct environmental assessment (EA). This not only affects the project in question, but also likely informs how—or whether—additional projects are pursued. Thus, understanding key predictors of the EA versus EIS choice sheds light on supply‐side considerations affecting infrastructure deficits. Using the case of NEPA reviews conducted for 244 transmission line projects between 2005 and 2018 by two U.S. federal agencies in the western United States, the Bureau of Land Management (BLM) and Department of Energy (DOE), this addresses the following question: What project features most predict whether EA or an EIS is used to assess a transmission line project? Drawing upon NEPA assessment guidance and agency NEPA records, we use a regression classification tree to analyze how protocols and project attributes relate to assessment choice. The result is essentially a null finding: transmission line length is by far the most important predictor of whether a project receives an extensive EIS or a shorter EA, with little predictive value provided by other attributes. While absolute project size undoubtedly influences impacts, the lack of further differentiation in what predicts use of EISs versus EAs suggests assessment does not simply respond to project details but also shapes proposal and design choices beforehand.