From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

Corporate governance in Germany: The changing role of the banks

The article analyses the different channels ‐ industrial stakes, supervisory board mandates, proxy voting ‐ by which German banks can exert influence on industrial companies. The central thesis is that even where the banks have such influence they do not dominate the companies. A recent empirical study on the effects of the alleged bank dominance over industrial companies with detrimental effects on their performance is shown to contain major methodological mistakes. The relationship between banks and industry is undergoing some distinct changes. Banks have substantially reduced their industrial stakes as well as their representation on supervisory boards, which underlines that they are not striving for industrial leadership. Despite a clear trend in the German corporate sector to pay increasing attention to shareholder value and to provide more transparency in accounting, it seems premature to expect the German capital market, including the corporate governance system, to incorporate fully the Anglo‐Saxon model in the immediate future.     

Positive and Negative Emotions: Differential Associations with Sleep Duration and Quality in Adolescents

Despite positive and negative emotions being equally important predictors of adolescent wellbeing, research examining positive emotions is limited. In 4582 adolescents (69.4% females; age M?±?SD?=?14.55?±?1.74 years), we used structural equation modelling to examine associations between self-reported sleep duration and quality with positive affect, negative affect, and happiness, controlling for age and sex. Overall, sleep quality displayed stronger associations with all measures of emotions compared to sleep duration. Shorter sleep was more specifically associated with lower positive emotions (happiness, followed by positive affect), whereas poorer sleep showed stronger associations with negative affect. Protecting sleep duration may promote positive emotions and enhancing sleep quality may reduce mood disturbances. Future research could incorporate both positive and negative emotions to better understand adolescents’ wellbeing.     

Connolly and the never-ending critiques of liberal peace: from the privilege of difference to vorarephilia

Over the last decade, a dominant critique of international interventions underlines the problem that interventionary strategies have denied the political, societal and cultural heterogeneity of conflict-affected societies, excluding the interests of the majority of their population. A deeper engagement with the everyday life of these societies is understood to expose the errors of international missions and animate an alternative way of thinking about peace: ‘hybrid peace’, which is formed contextually and from below. Engaging with William Connolly’s work on pluralism, this article clarifies the nature of this critique, which rests securely on the assumption that local alterity cannot be fully understood, respected or treated sensitively by international governance approaches. However, as much as this assumption enables the thinking of an emancipatory hybrid peace, it is in turn the source of its critique, as hybrid peace is also seen as reproducing binary schemas and thus considered incapable of caring for the societies intervened in. At the conclusion, the metaphor of vorarephilia—paraphilia where sexual arousal occurs in the idea of being eaten or eating another person—will be used to warn against the tragic direction that critiques seem to be travelling to: critical scholars would be increasingly tempted to welcome the inevitable failures of international interventions.     

Dynamics in the Dutch policy advisory system: externalization,politicization and the legacy of pillarization

Although the literature on policy advisory systems has experienced a revival in recent years, its empirical focus has mainly been on Anglophone countries (Craft and Halligan 2016). This paper applies the policy advisory systems approach to the Netherlands, which can serve as an example of the dynamics in the policy advisory systems of consensus-driven, neo-corporatist polities Lijphart in Patterns of Democracy: Government Forms and Performance in Thirty-Six Countries, 21, 235–266 1999). Using a historical-institutionalist perspective, the dynamics of the Dutch policy advisory system from the mid-1960s to the present day are examined. Based on original cross-time survey data and an analysis of secondary sources, the impact of depillarization (mid-1960s–mid-1990s), new public management (mid-1980s onwards) and an increased pressure on the executive have had for the Dutch policy advisory system (from the late 1990s): fragmentation, externalization and a non-partisan brand of politicization are shown. More specifically, the use of the institutionalized system of permanent advisory councils has lost part of its significance in favour of both external consultants and ad hoc advisory committees. The Dutch case, with its accumulative institutional design based on Weberianism, neo-corporatism and new public management elements, has thus experienced markedly different dynamics in its policy advice system than the Anglophone countries.     

EU issue voting and the 2014 European Parliament elections: a dynamic perspective

EU issue voting in European Parliament elections has been shown to be highly conditional upon levels of EU politicization. The present study analyzes this conditionality over time, hypothesizing that the effect of EU attitudes on EP vote preferences is catalyzed as EP elections draw closer. In contrast to extant cross-sectional post-election studies, we use a four-wave panel study covering the six months leading up to the Dutch EP elections of 2014, differentiating between party groups (pro, anti, mixed) and five EU attitude dimensions. We find that EU issue voting occurs for both anti- and pro-EU parties, but only increases for the latter. For mixed parties we find no effect of EU attitudes, yet their support base shifts in the anti-EU direction as the elections draw closer. The overarching image, however, is one of surprising stability: EU attitudes form a consistent part of EP voting motivations even outside EP election times.     

Labelling and Legitimization: Justifying Political Violence in the Basque Country

This article focuses on the role of labelling in the discourse employed by the Left-Wing Nationalist movement in the Basque Country to legitimize the use of violence for political ends. The approach in this article goes beyond classic labelling theory. I demonstrate that radical Nationalists do not passively undergo their being labelled as deviants (fanatics, terrorists) by society, but develop counter-labels instead to define their opponents and re-label themselves.     

How people organise cultural attitudes: cultural belief systems and the populist radical right

Political scientists generally agree that all individuals structure their cultural attitudes in the same unidimensional fashion. However, various populist radical right parties remarkably combine moral progressiveness with conservatism regarding immigration-related issues. This suggests that the structuring of cultural attitudes among the electorate may also be more complex than typically assumed. Applying Correlational Class Analysis to representative survey data, the study uncovers three cultural belief systems. For individuals adhering to an integrated one, all cultural attitudes are interdependent, as typically assumed. However, two alternative belief systems are also uncovered: intermediate and partitioned. In the latter, positions on one cultural attitude (e.g. ethnocentrism) are barely related to positions on others (e.g. rejecting Islam or opposing homosexuality). The existence of multiple cultural belief systems challenges the widely held assumption that all people organise their cultural attitudes similarly. Both political party agendas and individuals’ education level and religion appear key to understanding variation in belief systems.