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The level of revenues pocketed by a government during the fiscal year often deviates from that projected by this government in its budget. Despite a flourishing literature on, for example, the technical or procedural determinants of such forecast errors, little is yet known about how political stratagems may affect forecast errors. In the present paper, we analyse whether differences in the level of government fragmentation are useful in explaining local government tax revenue forecast errors —controlling for various other factors. Using data on 242 Flemish municipalities for the period 1992–2002, we find that two-party governments are more optimistic than single-party governments. In contrast to our initial expectations, governments with at least three parties are significantly more careful (or less optimistic) in their revenue projections than single- or two-party governments

As a result of the 2008 financial crisis, governments' budgets for higher education and research have come under pressure. In the aftermath of the crisis, higher education institutions are likely to face significant budget constraints, as governments and society became considerably more demanding concerning the level and amount of research output to be produced. The need for increased efficiency and effectiveness pushes these institutions to consider the adoption of employee performance management systems. Starting from the contextually based HRM theory framework and institutional theory, this study examined the institutional factors associated with academic units' adoption of employee performance management systems in two institutions of higher education in the Low Countries in 2009. The results show that coercive pressures are a significant predictor of whether the academic unit adopted an employee performance management system. The results also demonstrate that the presence of an HRM department and complementary human resource management practices are associated with an increased likelihood of the presence of employee performance management systems in academic units.

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Pour faire une bonne dame patronnesse Mesdames tricotez tout en couleur caca d'oie Ce qui permet le dimanche à la grand-messe De reconnaître ses pauvres à soi. Jacques Brel