Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments

Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.     

Experimental results on data analysis algorithms for extracting and interpreting edge feature data for duct tape and textile physical fit examinations

A physical fit is an important observation that can result from the forensic analysis of trace evidence as it conveys a high degree of association between two items. However, physical fit examinations can be time-consuming, and potential bias from analysts may affect judgment. To overcome these shortcomings, a data analysis algorithm using mutual information and a decision tree has been developed to support practitioners in interpreting the evidence. We created these tools using data obtained from physical fit examinations of duct tape and textiles analyzed in previous studies, along with the reasoning behind the analysts' decisions. The relative feature importance is described by material type, enhancing the knowledge base in this field. Compared with the human analysis, the algorithms provided accuracies above 90%, with an improved rate of true positives for most duct tape subsets. Conversely, false positives were observed in high-quality scissor cut (HQ-HT-S) duct tape and textiles. As such, it is advised to use these algorithms in tandem with human analysis. Furthermore, the study evaluated the accuracy of physical fits when only partial sample lengths are available. The results of this investigation indicated that acceptable accuracies for correctly identifying true fits and non-fits occurred when at least 35% of a sample length was present. However, lower accuracies were observed for samples prone to stretching or distortion. Therefore, the models described here can provide a valuable supplementary tool but should not be the sole means of evaluating samples.     

Understanding the political goals of non-binding resolutions: evidence from the Mexican Chamber of Deputies

By primarily focusing on bill initiatives, the literature on legislatures and parliaments has understudied other important legislative instruments -such as non-binding resolutions, minutes or speeches- which might help parties and legislators achieve their electoral and policy goals. Non-binding resolutions (NBRs) do not carry the force of law and are primarily used for parties or legislators’ position taking and the request of government actions. This article examines the political goals of NBRs by examining these tools in the lower chamber of the Mexican Congress. Employing a novel dataset, we claim that legislators strategically utilise NBRs to strengthen their relationship with their political principals. We find differences on the use of these instruments across political parties, based on the types of policy areas they choose to target. The analysis also indicates that SMD legislators tend to introduce more particularistic NBRs that might further their political careers at the subnational level.     

Meet the Narco: increased competition among criminal organisations and the explosion of violence in Mexico

Several previous studies have found that interventions by security forces against criminal organisations result in increased violence related to organised crime. However, much less is known about how and why this effect occurs. Our study not only identifies the causal mechanisms that explain this outcome, but also evaluates the empirical validity of these mechanisms. Employing a novel data set, we find that following security-force intervention, the number of criminal organisations increases, and such greater fragmentation in turn raises the incidence of violence among criminal organisations as the relative power of the organisations changes. We employ a mediation model to verify the existence of these causal mechanisms. In addition, we find a decreasing rate of rise in levels of violence as the number of organisations increases.     

Case series of completed suicides by burning over a 13-year period

Suicide by burning is an extreme act that is uncommon in the United States and throughout the Western world. The characteristics of people who complete such acts are not well understood. To address this issue, we examined the death records of the King County Medical Examiner's Office in Washington State over the 13 years from 1996 to 2009. Twenty-five cases of suicide by burning were identified and used to characterize decedent demographics, circumstances of death, and motivating factors. Compared to other methods of suicide, burning demonstrated a significant overrepresentation of decedents who were women, 40-59 years of age, and Asian/Pacific Islander. They also tended to have previous psychiatric illness and/or substance abuse issues. Self-burning predominantly occurred at the decedent's residence with the intent of suicide given. There was no unifying theme in motivating factors. Together, these data represent the characteristics of people whose death is because of suicide by burning in King County, Washington.     

Italian commentators on foreign affairs

The enduring economic crisis, austerity measures and corruption scandals have created a favourable environment for the advent of new political actors all over Europe. During the last general elections (February 2013), Italy was shocked by the inexorable rise of the Five Star Movement. Beppe Grillo’s creature upset the political system, occupying portions of the public sphere that had been ignored (the web) or gradually abandoned by traditional political parties (the squares). Its unusual campaigning style, its internet-based organisational structure, its atypical political positioning (beyond left and right), and its oversimplification of complex problems all help to explain its electoral performance, and distinguish it from similar anti-establishment parties that have emerged in Europe over the past decade.     

A Semi-Parametric Spatial Regression Approach to Post-War Human Security: Cambodia, 2002–2004

Human security in post-war societies depends on incentives to forego violence in local interactions. The government of Cambodia monitors domestic violence, land conflicts and serious crime in over 13,000 villages and urban neighbourhoods. We use three annual data collections to estimate the response of these conflicts to the legacy of the war, poverty and resource competition, urbanity as well as governance quality. Bayesian spatial regressions help identify socio-economic thresholds beyond which conflicts expand or contract significantly. We find numerous non-linearities in the propensities for violence. Notably, predicted rates decrease in response to quality of governance only at a high level of service provision, which, realistically, most communities may not soon achieve. This may justify dedicated programmes addressing particular types of conflicts. We propose alternative analytic approaches, including some that would make the problem of endogeneity more tractable once updated poverty estimates become available. Electronic supplementary material  The online version of this article (doi:) contains supplementary material, which is available to authorized users.