Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report

The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was one of the first countries to expressly provide for compulsory adoption. A questionnaire was sent to a statistical stratified sample of LG, collecting 133 responses (response rate 17%). The results, tested through the structural equation model we observe that social legitimization pressure rather than accountability patterns or performance analysis drive more the adoption process. The evidence indicates that the report is perceived as a potential tool for pursuing performance assessment strategies in a group context. However, this potentiality depends on the coordination effort made by the LG. The article finds out the rise of the topic of the public governance and the role of coordinating the local public group.     

Frontier Capitalism: Agrarian Expansion in Southern Chile,c. 1890–1930

This article argues that the agrarian expansion that took place in Chile's southern frontier region after the military occupation of the Mapuche territory (1862–1883) was the first phase of the development of agrarian capitalism in the region. This process was shaped by ecological conditions. In a territory covered by forests, sharecropping with tenant labourers was crucial for land clearance in the formation of the hacienda system, when landowners needed to create fields for commercial crops. As the domestic demand for agricultural products increased, mechanisation intensified, sharecropping declined, and wage labour became dominant. Frontier capitalist agriculture expanded dramatically, and consequently the region became the breadbasket of Chile.     

Problems and contradictions of participatory democracy: lessons from Latin America

The participatory innovations of the last few decades, particularly in Latin America, seem to suggest that the establishment of more participatory democracies is possible. However, limitations have characterized important participatory experiences. While the Bolivian, Ecuadorian, and Venezuelan attempts to promote popular participation have produced both positive and negative effects, some of these participatory experiences’ limitations are useful to highlight more general problems and contradictions that seem to be inherently associated with the establishment of participatory democracy in poorly functioning liberal democracies and in exclusionary and unequal societies. This analysis suggests that, paradoxically, the establishment of effective and inclusive participatory institutions may be less feasible where participatory mechanisms appear, at first glance, as most needed and promising.     

Does more crime mean fewer jobs and less economic growth?

This paper employs an Autoregressive Distributed Lags approach to investigate how a set of economic variables and a deterrence variable affect criminal activity. Furthermore, it highlights the extent to which crime is detrimental to economic activity. The case study is Italy for the time span 1970 up to 2004. A Granger causality test is implemented to establish temporal interrelationships. The empirical evidence shows that the lack of deterrence positively affects each type of crime and especially thefts. All crime typologies have a negative effect on legal economic activity, reducing the employment rate. Furthermore, homicides, robbery, extortion and kidnapping have a crowding-out effect on economic growth.     

X-ray mapping technique: a preliminary study in discriminating gunshot residue particles from aggregates of environmental occupational origin

The possibility of detection of lead-antimony-barium aggregates from non-firearm sources is confirmed according to the tests performed on brake pads, and firework and automobile workers. Moreover, information on particles taken from cartridge cases shows the relative feeble importance of the morphology in distinguishing gunshot residues (GSRs). Furthermore, also the presence in the spectrum of other elements (e.g., iron) is not so conclusive. In this panorama, the possibility of discriminating gunshot residue particles from other non-firearm lead-antimony-barium aggregates is investigated: the proposed method is based on X-ray mapping technique--currently applied used in Reparto Carabinieri Investigazioni Scientifiche in Rome, the forensic service of Italian Carabinieri--according to which the spatial distribution of the emission energy of each element of the sample is pictured. Gunshot residues present the same lead-antimony-barium distribution (or at least the same antimony-barium distribution with lead nodules), as some other environmental occupational aggregates do not (different plaques of lead, antimony, and barium). So, X-ray mapping technique can offer a new fundamental evaluation parameter in analysis of gunshot residues with scanning electron microscopy/energy-dispersive (SEM/EDS) spectrometry, and new standards could be considered.     

International Norms and National Indigenous Politics: Mapuche Demands for Territory in Chile

Indigenous movements have increasingly turned to the global arena to achieve their political goals at the national level. Using the norm diffusion model, the present article analyzes the relationship between the international indigenous rights regime (IRR) and the conceptualizations of indigenous territory used by four Mapuche organizations in Chile over the last 10 years. We find that the organizations draw on the IRR to frame their demand for autonomous territories based on historical Mapuche practices. We identify two conceptualizations: (1) a larger territory with political but not economic autonomy and (2) a smaller natural-cultural space characterized by a distinctive economic logic.     

Virtuous Circularity: Positive Law and Particular Justice

This paper argues that the positive allocative decisions paradigmatically carried out by the application of legal rules are a necessary condition for arguments about particular justice (i.e., distributive and commutative justice) to make sense. If one shifts the focus from the distinction between distributive and commutative justice to what the two aspects of particular justice are for, namely, providing criteria to judge the allocation of goods, it becomes clear that the distinction is conceptually unstable. The paper argues that stabilizing the distinction is worthwhile and that this can only be accomplished by the introduction of positive allocation schemes.     

Microwave processing and ethanol-based fixation in forensic pathology

An ethanol-based fixative (FineFIX) has been used, together with rapid microwave-stimulated processing, in postmortem material, resulting in a rapid fixation and processing of the tissues with morphology, histochemical stains, and immunocytochemistry comparable to formalin-fixed material. Furthermore, this alternative fixation gives better DNA recovery in higher amounts if compared with DNA extracted from formalin-fixed tissue, particularly advantageous in forensic pathology.