Between Occupation and Politics: Legislative Professionalization in the Swiss Cantons

In this article, we consider the question of how professionalized the cantonal parliamentarians are and which factors are related to this professionalization. By definition, Swiss parliamentarians exert an occupation in parallel to their mandate. We argue that parliamentarians who spend more time for their mandate have more resources to do so and, more importantly, intend to pursue a political career. In doing so, we analyze data gathered from a survey that was conducted among all Swiss cantonal parliaments in 2014. Our multi‐level analysis shows that parliamentarians who run for office at the national level spend significantly more time for their parliamentary mandate than their colleagues. This effect decreases with the parliamentarians’ age. This finding could be relevant in order to understand the career paths of Swiss parliamentarians. In addition, the study contributes to the discussion of the future development of the militia system in Switzerland.     

Party system dynamics and the making and breaking of Italian governments

This paper explores the dynamics of the highly fluid Italian legislative party system. It uses the same theoretical approach as the paper by Laver and Kato (this issue) to explore the making and breaking of governments in Italy following electoral reform. Under office-seeking motivational assumptions, the electoral system provides incentives for parties to band together into cartels in order to fight elections, with the winning cartel forming a government coalition. Inter-electoral legislative party competition, however, within a structure of permissive rules on the formation of legislative party groups, provides incentives for at least some members of the winning cartel to defect. The facility with which legislative parties can split and combine in Italy creates a highly dynamic decisive structure underpinning the making and breaking of governments. This cannot usefully be analysed with traditional models that take parties as unitary actors and assume that the party system is essentially fixed for the entire inter-electoral period.     

Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco-controls

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers.     

Droughts and corruption

Public Choice - Natural disasters are challenges for good governance. That conclusion follows from recent research investigating the effects of natural disasters on one important force hostile to...     

“One,none, and a hundred thousand” recipes for a robust response to turbulence

Turbulence appears to be a “new normal” in current societies, and public organizations need to learn how to react and adapt to it. Scholars agree on the need for robust actions to respond to turbulence. Through a qualitative comparative analysis performed on the vaccination campaigns of all 20 Italian regions, our paper explores whether different and alternative models of robustness may exist to cope with turbulence. Results shed light on three alternative models featuring static, hybrid, and dynamic robustness. They also highlight that robust governance appears to involve a capacity to learn, and to employ this learning as circumstances demand.     

Extensions of the Simpson voting rule to the committee selection setting

Public Choice - Committee selection rules are procedures selecting sets of candidates (committees) of a given size on the basis of the preferences of the voters. Two natural extensions of the...     

Evaluation of the placenta in a stillborn fetus to estimate the time of death

The authors present a case of a presumably unknown pregnancy, in which the newborn was found dead in the bathroom. The child was considered stillborn and the death due to natural causes. The literature on estimation of the time of fetal death is reviewed. It has been reported that certain placental histological changes are useful in predicting the time of death in stillborn fetuses, but little has been published about their potential role. Furthermore, parameters evaluated by literature in examining the placenta for determining time of fetal demise in cases of stillbirth are not uniform in the few studies that have been published. We emphasize that any attempt to estimate the time of fetal death without an adequate knowledge of placental morphological changes is futile and forensically unjustifiable, and that a comprehensive placental, external, and histological examination of the fetus is still the method of choice to gain a reliable forensic answer.     

K9s killed in the line of duty

While police work comes with a slew of dangers, little research has focused on deaths of police dogs in the line of duty. The purpose of this paper is to begin a conversation about violence toward police dogs and the treatment of animals working with the police.

To do so, a database of 96 police dogs that died in the line of duty in the United States between 2011 and 2015 was compiled, drawn from the Officer Down Memorial Page. More police dog deaths were reported in 2014 and 2015, during summer months, with half clustering in the Southern US. The victim police dogs were mostly younger and recently employed by the policing agency. The most frequent cause of death was heat exhaustion, followed by gunfire and automobiles. Most offenders were apprehended by police or shot.

Policymakers and researchers should encourage systematic data collection for a better understanding of the extent of the issue.