Breakthroughs in the Management Accounting Science: Imaging a Balanced Scorecard Thought by Lean Philosophy Rationales

This paper aims at providing a proposal for a new way of conducting the balanced scorecard (BSC), assuming a model that fulfils the leading features of lean philosophy and designing a research strategy that could explain how to act for arguing a “Lean–Balanced Scorecard”. Management solutions inclined towards lean thinking try to solve contemporary worldwide market challenges by focusing on a virtuous corporate functioning, thanks to a shared philosophy that relies entirely on the minimization of any kind of waste: their main target is to achieve business goals in a way that is absolutely flexible and can be shared at any strategy level within the firm. In the transition towards new management accounting paradigms, might the use of the BSC enhance information processing, useful for spreading lean thinking all over the firm, and for testing its effects? Moreover, thanks to lean thinking, might we suppose improvements related to the BSC functioning, by streamlining that information processing? According to the literature, little is known about how to answer these questions. By answering them, however, we may find innovative solutions towards a better measuring process of firm success—especially from the perspectives of integrated management reporting activities in turbulent times.     

Variables related to psychiatric sick leave taken by Spanish secondary school teachers

Abstract

This study analyses the relationships of certain sociodemographic, organizational, and personality variables with psychiatric sick leave taken by Spanish secondary school teachers. The sample comprised 200 teachers (84 men and 116 women) divided into two groups. The first group was composed of 100 teachers who had suffered from psychiatric disorders requiring sick leave. The second was a matched control group composed of 100 teachers with no history of psychiatric disorders. Both groups shared the same organizational variables (same centre, town, number of students, etc). Logistic regression analysis was conducted to determine any relationships and the risk and protection factors for psychiatric sick leave. It is concluded that the most significant variables related to psychiatric sick leave included competitiveness and hostility, as defined by Type A Behaviour Pattern, emotional exhaustion as a factor of burnout, and job dissatisfaction.     

Rain and the Democratic Window of Opportunity

We show that democratic change may be triggered by transitory economic shocks. Our approach uses within‐country variation in rainfall as a source of transitory shocks to sub‐Saharan African economies. We find that negative rainfall shocks are followed by significant improvement in democratic institutions. This result is consistent with the economic approach to political transitions, where transitory negative shocks can open a window of opportunity for democratic improvement. Instrumental variables estimates indicate that following a transitory negative income shock of 1 percent, democracy scores improve by 0.9 percentage points and the probability of a democratic transition increases by 1.3 percentage points.     

About the “economic” origin of altruism

The principal aim of this paper is to present an evolutionary model based on a simple inequality system which shows how altruism can increase exchanges of goods and services, in order to study the conditions which can permit the emergence and prevalence of altruistic behaviors. We will show that given certain conditions, and even without considering group selection, kin selection or reciprocal altruism, altruists may have a greater probability of survival than egoists.     

Illegal immigration booms and welfare in the host country

We assess the effects of an important influx of illegal immigration on production and welfare, applied to the Spanish economy during the nineties, through a calibrated general equilibrium model. Immigrants are perfect substitutes of unskilled native workers, according to their productivity, but they are unevenly rewarded. In a first simulation we analyse the effects of an exogenous increase of illegal workers equal to the estimates for the period. In another simulation an equivalent expansion in unskilled legal immigrants is then considered. Finally, a comparison of both simulations provides the scenario of illegal immigrants being legalised. The outcome suggests that the amount of remittances and the role of labour market mechanisms (e.g. trade unions) play an important role in overall results.     

Measures of freedom

According to the capability approach and more orthodox theories of individual well-being, freedom is an important ingredient of individual welfare. In operationalising these theories, therefore, it is crucial to have a practical measure of freedom. This paper analyses the measures of freedom proposed by Pattanaik and Xu, Steiner and Carter, Kramer, and Rosenbaum. We provide two interpretations of the first three measures. It is shown that one of these interpretations can be useful in empirical applications, while the other, together with additional arguments, considerably weakens Kramer's measure of freedom. Finally, it is shown that Rosenbaum's measure is not satisfactory as well because it yields counterintuitive results.     

Diversity of vascular plants growing on walls of a Brazilian city

City walls are very specialized environments, conditioned by human activities. There is little information about plants that invade human-made habitats, and no study done in Brazil with plants growing up on walls. The aim of the present study was to survey the wall vascular flora of a Brazilian city, comparing the diversity found in its downtown and neighborhoods. Fieldwork was done in Jundiaí, São Paulo State, where data was collected in downtown and in five neighborhoods. In each place, three transects of 1 km were established and every plant individual was registered. Twenty-eight species were identified, all of them on the downtown transect and most also on the neighborhood transects. Five species were the most frequent, although none were dominant. The diversity indicies of the six transects were not significantly different, with an overall diversity of H′ = 2.93.     

Variables related to psychiatric sick leave taken by Spanish secondary school teachers

This study analyses the relationships of certain sociodemographic, organizational, and personality variables with psychiatric sick leave taken by Spanish secondary school teachers. The sample comprised 200 teachers (84 men and 116 women) divided into two groups. The first group was composed of 100 teachers who had suffered from psychiatric disorders requiring sick leave. The second was a matched control group composed of 100 teachers with no history of psychiatric disorders. Both groups shared the same organizational variables (same centre, town, number of students, etc). Logistic regression analysis was conducted to determine any relationships and the risk and protection factors for psychiatric sick leave. It is concluded that the most significant variables related to psychiatric sick leave included competitiveness and hostility, as defined by Type A Behaviour Pattern, emotional exhaustion as a factor of burnout, and job dissatisfaction.     

Wage Expectations for Higher Education Students in Spain

We assess students' ability to forecast future earnings by using data on expected wages self‐reported by college students with different graduation horizons. We find a significant gender gap, by which wage expectations are systematically lower for women than for men. However, women do not fully account for the gender gap in their future earnings. We also find that student performance, degree type, and graduation horizon play a relevant role in wage forecasts. In any case, students' expectations do not conform market wages but become more realistic as they approach graduation.