New directions for management accounting

Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem.     

AIDS volunteers and their motivations: theoretical issues and practical concerns

Volunteers and volunteer organizations are critical elements in society's response to the HIV epidemic. This article reviews a model of the volunteer process that draws on psychological theory and methodology and incorporates concerns of individual volunteers, volunteer organizations, and society at large. An inventory for assessing the motivations of AIDS volunteers is introduced. The findings from a survey of volunteers working in AIDS organizations around the United States speak to their motivations, their choices of volunteer roles, and their decisions about quitting or continuing service. Based on these findings, a detailed set of recommendations for effective volunteer recruitment, assignment, and retention is offered.     

Volunteerism: Social Issues Perspectives and Social Policy Implications

This analytic review focuses on theory and research on volunteerism. First, we define volunteerism as freely chosen helping activities that extend over time and that are often performed through organizations and on behalf of receptive causes or individuals. Next, we link these definitional features to the Volunteer Process Model, which depicts volunteerism as a process with three sequential and interactive stages (antecedents, experiences, and consequences) and at multiple levels of analysis. Then, we use this model to organize the empirical literature on volunteerism and selected work on social movements. Finally, we discuss implications for social policy issues relevant to individuals, organizations, communities, and societies.     

Efficacy and Estrangement: Effects of Voting

This study examined changes in political efficacy and feelings of estrangement as a function of voting behavior in the 2008 presidential election in the U.S. Participants (n = 224), recruited from an online marketing company's representative panel of U.S. adults, completed a survey 4-6 weeks before the election and again 2-4 weeks after the election. Changes in internal and external political efficacy and feelings of estrangement were examined for three groups of voters (McCain voters, Obama voters, and non-voters) as well as by party affiliation. Internal political efficacy was and remained relatively high among Obama and McCain voters pre-election to post-election, but decreased for non-voters. Among Democrats, there was a significant increase in internal political efficacy, among Republicans, there was no change, and among those with no or a different party affiliation, there was a significant decrease. External political efficacy significantly increased pre-election to post-election among Obama voters and non-voters, but decreased for McCain voters. Additionally, post-election cultural estrangement was significantly higher among non-voters than voters. The results are discussed in terms of theoretical implications for understanding the potential impact of different forms of political participation. Several of the specific and distinctive aspects of the 2008 election and President Obama's campaign are also highlighted as they relate to voting behavior and potential changes in the American electorate.     

Researching social care for minority ethnic older people: implications of some Scottish research

Summary The paper explores issues raised by research on patterns ofwelfare and mutual care among older Pakistani people and theirfamilies, with particular reference to their use, or lack ofuse of social care services. Qualitative interviews were conductedwith (self-defined) minority ethnic older people, professionalsin statutory services and in minority-led community-based groups.The organization of services is discussed, with special referenceto issues of power and control, the role of the voluntary (non-profit)and statutory sectors, the debate regarding the possible needfor specialist versus generic services, and the role of minority-ledinitiatives. Secondly, issues of service staffing are examined,and the dangers of marginalizing minority services and staffreviewed, especially with reference to divisions of labour inservice provision and staff's own perspectives. Thirdly, themethodological implications of the work are explores, includingissues of linguistic and cultural communication and workingwith relatively powerless social groups, whose views are sought.Examining the views of professional social care workers is alsoproblematized, with reference to their gate-keeping role. Itis argued that user perspectives are essential to the developmentof appropriate services for minority ethnic groups. In conclusion,the need to raise these issues in other work is discussed.     

Hormone profiles,body mass index and aging male symptoms: results of the Androx Vienna Municipality study

Aging in the male is accompanied by steroid hormonal decline, and men may develop symptoms associated with hypogonadism. Increased awareness of ‘andropause’ in recent years has led to greater demand for hormonal assessments, resulting in a rising burden for health economics. We conducted a cross-sectional study to define men at risk for hypogonadism, in whom further hormonal investigation should be performed.

We examined 664 blue-collar workers aged 40–60 years at their workplace and determined hormonal status and body mass index (BMI). Men with an abnormal urogenital status and those on medication that might affect endocrine status were excluded from the study. All participants completed the validated Aging Male Symptom (AMS) questionnaire and obtained scores for psychological symptoms, somatovegetative symptoms, and sexual symptoms.

Multiple logistic regression analyses revealed a significantly increased risk (represented by the odds ratio) of psychological symptoms for men with low levels of testosterone and/or bioavailable testosterone (BAT). Increased BMI as well as low testosterone levels and/or low BAT levels raised the risk of somatovegetative symptoms. Each decrease of BAT by 1?ng/ml caused an approximately 1.8-fold increase of the risk (odds ratio?=?1.832, p?=?0.005). Additional independent risk factors were increased age and low luteinizing hormone (LH) level. Men aged 55 years with BMI >?28?kg/m² and with somatovegetative symptoms and moderate or severe psychological symptoms had a 7.2-fold increase in the risk of a BAT level <?1.5?ng/ml compared to men without these risk factors (p <?0.001). Sensitivity and specificity were 75% and 71%, respectively.

The AMS score combined with age and BMI provides an easy and convenient method to identify men with probable androgen deficiency who require hormonal assessment.