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This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standing fundamental accounting principle in standard-setting and in practice.

This paper estimates the impact of taking a calculus course on student performance in principles of economics. The analysis takes into account the role of observable student characteristics that are likely to influence the calculus choice and the outcome in the economics course. Propensity score matching provides estimates of the treatment effect of taking calculus when there is selection on observable factors. Matching estimation and OLS both suggest statistically significant and positive effects of taking calculus before principles. The estimates of the impact of taking calculus from matching techniques are, in this case, generally similar to those obtained by OLS. The matching estimation suggests that the largest benefit of calculus may be for those less likely – but not the least likely – to take it.

ABSTRACTWe study the Akerlofian adverse selection problem in a dynamic matching model where the competitive situation varies across different meetings. The 'lemons principle' is shown to limit the high quality sales within a wider range of quality distributions than in the Walrasian benchmark. High quality goods can nevertheless be traded, albeit less frequently than the low quality goods. For certain quality distributions, there exists a 'partially pooling' steady state where high quality sellers are active whenever at least two buyers compete for the good. Otherwise, the model features cycles in a sense that high quality goods are traded only in non‐consecutive periods.

The paper discusses the link between local governance and rural development in democratic South Africa. It underlines several issues and challenges facing the government's willingness to position local municipalities as the key providers and promoters of development in rural areas. The paper first presents two parallel policy streams that took place since 1994. On the one hand, local government has been gradually established and strengthened, as the third constitutional sphere of governance, in line with an overall decentralization process. On the other hand, rural development has taken a growing place into political discourses from 1994 onwards, and has been promoted or implemented through various policies, legislations and programmes, which has often been conceived and managed centrally, at the national and/or provincial levels. The paper then describes the current situation in terms of linkages between local government and rural development initiatives. It is argued that in spite of a closer link and integration between overall policies and approaches to rural development (ISRDP) and local government planning tools (IDPs), a series of issues and challenges are still hindering efficient delivery and services towards rural areas and their development. Among other issues, the paper identifies and discusses (1) contradicting approaches that are still combined de facto (liberalism vs. welfarism), (2) the lack of actual participation and the weakness of CSOs in rural South Africa, (3) revenue issues at the rural municipal level, (4) the discussable role of district municipalities, (5) a hidden supply- driven agenda by line departments, along with poor co- ordination among them, and (6) long-living myths about the potential of certain areas, or the possible role of agriculture. The paper concludes with some recommendations, especially stressing the possible role of academics to help and support decision-makers and development operators.

Constitutionalism : an initial overview and introduction -- Sovereignty -- Popular sovereignty -- The separation of powers -- Analyzing the interaction between popular control and the separation of powers in the amendment process -- Matching a government to a people -- An overview of the constitutional design project -- An underlying constitutional logic : rational actors?

This workbook presents strategies based on real situations and includes example exercises throughout. It is based on the principle of developing a client-centred approach to job development and emphasizes the central importance of self-determination - ensuring that the individual makes their own choices to determine their future career.

ABSTRACTChildren with disabilities are over‐represented in foster care and exposed to more disruptions. This is unfortunate because they need long‐term relationships and predictability, as well as access to special schools and health care. Disruption can be the result of a poor match between the child and the foster family. In this article, we focus on the matching process in relation to children with disabilities. Zeijlmans et al. describe matching as the process by which social workers move from principles of good matching to realistic matching, depending on existing premises. Using their model, we analyse the matching process for children with disabilities in Sweden. The study is based on 31 individual interviews and six group interviews with social workers and social work managers. They describe how they take into account the family climate, family composition and prior knowledge and/or experience of disability in the foster home. However, disruptions occur even when these conditions are met. Stable placements seem to be more related to the fostered child's progress when the family's efforts are rewarded. We also address the complex issue of what disability actually means in the context of foster care, given the interrelatedness of trauma, maltreatment and impairment.