Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities

NPM has been generally regarded as an administrative reform for which resilience and consequences have been mainly investigated at a country level. Although accounting played a central role in NPM reforms over the last decades, how accounting change actually took place, and through what organizational dynamics, has been under-investigated. This paper adopts a new perspective, archetype theory, and looks into how intra-organizational dynamics (values, interests, power, capabilities) combine with reform processes to influence the outcome of accounting change. Evidence from Italian (disruptive process) and Canadian (sedimented process) municipalities shows that radical change is associated with specific configurations of intra-organizational dynamics.

Procurement and the Public Sector Equality Duty: Lessons for the Implementation of the Equality Act 2010 from Northern Ireland?

The use of public sector equality duties that require public authorities to do more than simply not discriminate and that in addition require such authorities in exercising their functions to actively promote equality has increasingly been considered as relevant for procurement. This article examines the Northern Ireland experience regarding the application of a public sector equality duty to procurement and addresses whether, and if so to what extent, this experience provides any useful lessons for the operation of the ‘equality duty’ in the recently enacted British Equality Act 2010.

Information disclosure and depositor discipline in the Chinese banking sector

We investigate the relationship between information disclosure and depositor behaviour in the Chinese banking sector. Specifically, we enquire whether enhanced information disclosure enables investors to more effectively infer a banking institution's risk profile, thereby influencing their deposit decisions. Utilising an unbalanced panel, incorporating financial data from 169 Chinese banks over the 1998–2009 period, we employ generalised-method-of-moments (GMM) estimation procedures to control for potential endogeneity, unobserved heterogeneity, and persistence in the dependent variable. We uncover evidence that: (i) the growth rate of deposits is sensitive to bank fundamentals after controlling for macroeconomic factors, diversity in ownership structure, and government intervention; (ii) a bank publicly disclosing more transparent information in its financial reports, is more likely to experience growth in its deposit base; and (iii) banks characterised by high information transparency, well-capitalised and adopted international accounting standards, are more able to attract funds by offering higher interest rates.

Neolithic farming in north-western Europe: archaeobotanical evidence from Ireland

This paper presents significant new insights into the appearance of agriculture at the north- western edge of Europe, focusing on Neolithic Ireland (4000-2500 cal BC). Previous studies were based upon a limited plant macro-remains dataset, as much of the Irish evidence is unpublished. A research project, 'Cultivating Societies', was implemented to examine the nature, timing and extent of agricultural activity in Neolithic Ireland through collation and analysis of different strands of published and unpublished archaeological and environmental evidence, with a particular focus on plant macro- remains, pollen, settlement and 14C data. Plant macro-remains from a total of 52 excavated sites were collated and analysed, representing the most comprehensive study to date of Neolithic plant remains from this region. Cereals were present at many locations and site types, sometimes in large quantities and most often at sites dating to the earlier Neolithic (3750-3600 cal BC). Emmer wheat was the dominant crop, at least at this time. Other crops included naked and hulled barley, naked wheat, einkorn wheat and flax. Analysis of arable weeds indicates that early plots were not managed under a shifting cultivation regime, which has important implications for understanding Neolithic settlement practices and how communities engaged with landscapes. The variety of crops cultivated in Neolithic Ireland is similar to those in Britain, reflecting a decreasing diversity in crop types as agriculture spread from south-east to north-west Europe.

The Emergence of Rural Support Organisations in the UK and Canada: Providing Support for Patrilineal Family Farming

A certain type of rural support has emerged since agricultural restructuring of the 1980s. The article draws on research from the UK and Canada to suggest that support in both countries is derived from a patrilineal culture that still dominates family farming in both countries. Such a way of life, it is argued, involves the majority of farming men and women across generations working increasingly hard to ensure farm survival in order to facilitate an overall pattern of farm succession via the male or ‘patrilineal’ line. The article begins by providing a conceptualisation of patrilineal family farming drawing on insights from gender-informed work on farming identities, political-economy approaches from agricultural geography and the cultural turn in rural studies. This section will provide theoretical direction for discussion of the research findings. Here the article presents a discussion of the context to and typologies of organisations that emerged and five key findings derived from research conducted with members of the organisations in the UK and Canada. This assists in developing the argument that the emergent organisations are responding to and supporting this way of life and highlights some of the potential implications of doing so. The article has two aims. Firstly, it suggests that family farming in the UK and Canada continues to be predominantly structured by a way of life transmitted across generations which has the overall prerequisite of maintaining farm survival to enable patrilineal succession. Secondly, it suggests that a particular type of support for farming families emerged as a response to perceived threats to this way of life and provides evidence of its enduring nature.

Implementation of workplace-based smoking cessation support activities and smoking cessation among employees:the Finnish Public Sector Study

We investigated the relationship between implementation of workplace smoking cessation support activities and employee smoking cessation.

Workplace social capital and all-cause mortality:a prospective cohort study of 28,043 public-sector employees in Finland

We examined the association between workplace social capital and all-cause mortality in a large occupational cohort from Finland.