Bad but Stable

Russia's fiscal system was destabilized in 2015 because of the fall in national oil revenues. The budget crisis resulted in a sustained fall in personal income, which in turn led to a fall in consumption. This in turn resulted in a decline in trade and investment. These trends were present in the majority of Russia's regions. Russia's industrial slump, on the other hand, was relatively small and did not last long, in large part due to continued investment and growth in the defense industry. The sustained industrial production, combined with the buffer of a substantial pool of foreign migrant labor, allowed for stable employment figures. Overall, the Russian economy was better able to adapt to the deterioration in conditions than most expected.     

IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations

Accounting and reporting systems in public administrations of European countries have deeply changed in the last 20 years due to the new public management wave and the trend toward international harmonization. This research aims to examine the possibility of implementing International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework (CF), by observing accounting and reporting systems in the different governmental levels of countries selected and taking into account the embedded traditional characteristics of European countries. Results highlight how many structural differences still occur within and among countries, showing that much work is still necessary to obtain harmonization as implied in the IPSASB’s CF.     

The Historical Basis for the Understanding of a State in Modern Russia: A Case Study Based on Analysis of Components in the Concept of a State,Established Between the Fifteenth and Sixteenth Centuries

International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique - Using semiotic and historical methods, the article recovers the ancient Russian concept of...     

Upper‐Bounding the Incidence Rate of Associations Between Camouflage Uniforms and Surveillance Images*

Abstract: Camouflage garments can be associated with surveillance images of a crime scene even in the absence of unique wear marks or very high‐quality images. However, the probability of an accidental association, or incidence rate, is significant. The present work describes and validates a method for estimating the incidence rate based on a statistical model of the garment manufacturing process. The model was developed primarily for use with the current U.S. Army Combat Uniform (ACU), but can be applied to any camouflage garment. Eight garment manufacturers were studied, and all sources of variation in the manufacturing process were characterized. The marking and spreading procedures were found to be dominant and consistent sources of variation. However, some sources of variation, in particular those because of human operators, were not consistent enough to accurately characterize. Sources of variation that could not be well‐characterized were ignored in the statistical model, yielding a worst‐case estimate that is an upper‐bound to the true incidence rate. The model was evaluated for a variety of cases. Depending on the quality of the surveillance image, the manufacturing parameters, and the local population, incidence rates range from about 3% to negligibly small. The model was validated by returning to one manufacturer, and sampling a large number of completed garments and estimating empirical match probabilities. The empirical probabilities validated the estimates of the worst‐case incidence rate and also demonstrated that typical incidence rates are significantly lower.     

‘lay experts’: women's social purity groups and the politics of sexuality in Switzerland, 1890–1915

Women's social purity groups were significant participants in the debates of the regulation of sexualities during the unification process of Swiss Criminal Law between the 1890s and the 1930s. Although not yet enfranchised, women claimed political participation through their status as ‘lay experts’ with regard to sexual matters and as an interest group with backing from their male counterparts. The article examines their demands in the reformulation of the regulation of sexualities and investigates their aims and strategies. Their expertise, gained through the experience of and investment in ‘moral guardianship’, is examined here in relation to their interventions on the age of protection, or the age of consent in contemporary terms. As ‘lay experts’ on sexual morality, the women's social purity groups participated in the increased interests and discourses of sexuality between 1890 and 1915 in the midst of legal, medical and political experts.