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The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose jurisdictions serving different groups of citizens.

This study uses panel data from all 50 states in the US from 1997 to 2007 to estimate models of total debt levels of state governments and total debt levels of all local governments aggregated at the state level. For comparison, it also estimates total debt levels of state and local governments taken together for the same years.

This study finds that jurisdictional overlap will increase state government debt, local government debt, as well as combined state and local government debt.

The finding from the study suggests that the fiscal common-pool model provides a more accurate analysis and more appropriate understanding of the institutional composition at the state and local public sector, especially for the vertical dimension of the local public sector where there are more specialized and overlapping jurisdictions.

The purpose of this research is to examine fiscal health of a specific local enterprise operation: seaports. Seaports provide unique local services while spending and borrowing billions of dollars. Decision makers should be aware of the fiscal health of these enterprises in part to assess the potential risks to the fiscal health of the government at large or public authority. Using eight stock and flow fiscal indicators appropriate for enterprise activities, this research examines eight seaports to compare fiscal health by geographic location and governing structure as well as the connection between long-term and short-term fiscal measures. Descriptive measures suggest that western and public authority ports exhibit better fiscal health than southern and departmental ports with some evidence showing a modest link between long-term and short-term fiscal health.

This article summarizes findings of a survey designed to obtain perceptions of municipal finance officers in Massachusetts regarding stabilization fund management strategies. Responses indicate that stabilization funds have become embedded components of municipal revenue management strategies, that municipalities are reluctant to tap stabilization fund balances, and that chief financial officers perceive these balances to be important to bond ratings. Some finance officers report active use of stabilization funds, generally because their communities either rely on the stabilization fund to finance capital projects or because they are currently vulnerable to revenue emergencies. A small number of communities report that they rely on voters to override statutory property tax levy limits, while maintaining stabilization fund balances above the statewide median.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

This study examines public budgeting experts' perception on the viability and adoptability of the proposed line-item veto. The study reveals that: (1) the line-item veto is not considered by the experts as the most favored budgetary reform idea from both measurements of viability and adoptability; (2) the experts believe that the line-item veto may not be adopted in the near future even though they agree it is a viable idea; and (3) there are no significant correlations between the experts' views and their personal characteristics.

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on private sector analogies and suggested policy makers and managers would use the information to make better public policy and management decisions and improve accountability for financial management and program performance. Nearly all major government agencies have unqualified audit opinions and improvements in financial management are claimed. But benefits for policy making and management are not yet well understood. This paper examines the question by comparison with the private sector and by examining what agencies say about the uses and users of financial statement information. The emerging challenge in the evolution of federal financial reporting is to develop better government-specific analytical tools and other financial information for policy makers and managers.

Ambidextrous frontline service employees (FSEs), capable of delivering quality services and carrying out sales responsibilities too, are crucial to service firms. This study seeks to extend ambidexterity research by examining how a manager's goal orientation could influence FSEs' ambidextrous conversion. The authors draw on achievement goal theory and conceptualize a link between a manager's achievement goal orientation and employees' service–sales ambidexterity (SSA). The authors then apply conservation of resources theory to complement this high-level conceptualization, hypothesize mediating roles of important resources that can facilitate employees' SSA, and the authors test them empirically.

This study adopts a questionnaire survey design. The empirical test relies on multilevel path analyses of dyadic data from 341 FSEs and 39 managers of a major logistics service company in Taiwan.

Managers with a prominent learning goal orientation can facilitate and foster FSEs' SSA through developmental inducements and change-related self-efficacy, two important resources for their ambidextrous conversion. Managers with a strong performance-avoid goal orientation instead might hinder employees' SSA conversion, due to a negative impact on developmental inducements. Furthermore, SSA enhances FSEs' service delivery value and sales performance.

By analyzing and empirically testing the influence pathways of essential resources perceived by FSEs, which channel the effects of a manager's goal orientation to employees' SSA conversion, this study offers insights about how managers can support and foster FSEs' service–sales ambidextrous conversion.

Motor-vehicle-related events (MVEs) are the leading cause of on-duty death for law enforcement officers, yet little is known about how officers view this significant job hazard. The purpose of this paper is to explore officers’ motor-vehicle risk perception and examine how prior on-duty MVEs and the death or injury of a fellow officer influences this perception.

A state-wide random sample of 136 law enforcement agencies was drawn using publically accessible databases, stratified on type and size of agency. In total, 60 agencies agreed to participate and a cross-sectional questionnaire was distributed to 1,466 officers. Using six-point Likert scales, composite scores for motor-vehicle and intentional violence risk perception were derived. A linear regression multivariable model was used to examine factors affecting motor-vehicle risk perception.

Motor-vehicle risk perception scores were significantly higher than intentional violence scores. A prior on-duty motor-vehicle crash, prior roadside incident, or knowledge of fellow officer’s injury or death from a MVE significantly increased motor-vehicle risk perception scores. After controlling for potential confounders though, only prior on-duty crashes and roadside incidents impacted motor-vehicle risk perception.

The study comprised primarily small, rural agencies and generalizability may be limited. Also, although the data were collected anonymously, reporting and response biases may affect these findings.

This study involved a large and diverse cohort of officers and explored motor-vehicle risk perception. A better understanding of officers’ risk perceptions will assist in the development and implementation of occupational injury prevention programs, training, and policy.

The purpose of this paper is to address the barrier to care experienced by LGBTQIA+ populations by binary language for gender, sexual orientation and relationship status.

The authors review the research that shows linguistic barriers are a significant obstacle to healthcare for LGBTQIA+ communities. The authors describe both a process and revisions for addressing language bias in psychiatric intake/research research materials as well as quantify its impact in an adult psychotherapy clinic in a public hospital.

Patients self-identified their gender, sexual orientation and relationship status in a variety of ways when not presented with binaries and/or pre-established response choices. In addition, the non-response rate to questions decreased and the authors received positive qualitative feedback. The authors also present the revisions to the intake/research materials.

Other healthcare settings/clinicians can revise language in order to remove significant barriers to treatment and in doing so, be welcoming, non-pathologizing and empowering for LGBTQIA+ consumers of mental health services (as well as for non-LGBTQIA+ consumers who are in non-traditional relationships).

This work is one step in improving healthcare and the healthcare experience for LGBTQIA+ communities and for those in non-traditional relationships.

This work is set in a public safety-net hospital providing care for underserved and diverse populations. This paper describes the process of revising psychiatric materials to be more inclusive of the range of self-identity are: gender, sexual orientation and relationship status.