English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous...

English abstract: Allocation models distribute resources from an overarching level of control to decentralized service provider units using mathematical formulas. Performance based allocation models are characterized by involving incentives for effect. This article discusses how the production...

In this paper, we perform a robust analysis of the determinants of US swap spreads using a wide range of theoretically motivated candidate factors. We conduct an analysis in the frequency domain to see how the impacts of the candidate factors on the swap spread differ between different horizons....