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41.
During the 1990s, Western comparative fascist studies underwent a process of consolidation. A growing number of scholars agreed to and now use various forms of a more or less consensual definition of fascism as an extremely nationalistic and revolutionary ideology. In contrast, the conceptualisations and applications of 'fascism' in post-Soviet Russia are contradictory continuing Soviet misuse of the term. Increasing anti-democratic tendencies in Russian politics and society suggest closer attention by Western scholars to putative post-Soviet fascisms.  相似文献   
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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.  相似文献   
44.
Ohne Zusammenfassung
Andreas Wei?Email:

Andreas Wei?   geb. 1978. Magister Artium, Wissenschaftlicher Mitarbeiter am SFB 640 Repr?sentationen sozialer Ordnungen im Wandel, Teilprojekt A5 Transnationale ?ffentlichkeiten und Repr?sentationen im Vergleich: Europa, arabische Welt, Russland, 1850er–1910er Jahre und 1990er Jahre der Humboldt-Universit?t zu Berlin. Forschungsschwerpunkte: Europa des 19./20. Jahrhunderts, Beziehungsgeschichte zwischen Europa und der au?ereurop?ischen Welt mit Schwerpunkt Asien.  相似文献   
45.
The interdependency of ?production“ and ?reproduction“ has increasingly attracted the attention of the scientific community and the media. Biological and social reproductions are topics of family and gender studies: In family research reproduction is analysed as a basic function of the family; in gender research reproduction is mainly studied as a factor that effects social inequality. While sociological research was for a long-time concentrated on the ?conciliation“ of ?work“ and ?(family) life“, nowadays a change of perspective is necessary: How can employees maintain their psychological and physical strength when the work sphere becomes more and more flexible? How can they safeguard their social relationships? The article connects the categories ?work-strength –life-strength “ as a perspective that considers the structural and contradictory relationship of ?work“ and ?life“. With the concept of ?doing reproduction“, individual efforts are brought in the centre of research. Hereby is shown that the functionality of reproduction as a social sphere is fundamentally based on reproduction as an individual practice.  相似文献   
46.
In this article, we test individual and contextual level hypotheses about right-wing extremist voting in Germany derived from cleavage theory and the theory of realistic group conflicts. The data base is exceptional insofar as it allows multilevel analyses of right-wing extremism that include the level of the German districts between the respondent and the federal state level. Our findings demonstrate — to our knowledge for the first time — that the contextual influence of the religious/catholic milieu as well as of the regional tradition of trade union membership reduce the likelihood of a right-wing extremist party preference. Cleavage theory is thus clearly supported. With respect to the theory of realistic group conflicts we find support for some of its implications.  相似文献   
47.
The flow of foreign direct investment into developing countries varies greatly across countries and over time. The political factors that affect these flows are not well understood. Focusing on the relationship between trade and investment, we argue that international trade agreements—GATT/WTO and preferential trade agreements (PTAs)—provide mechanisms for making commitments to foreign investors about the treatment of their assets, thus reassuring investors and increasing investment. These international commitments are more credible than domestic policy choices, because reneging on them is more costly. Statistical analyses for 122 developing countries from 1970 to 2000 support this argument. Developing countries that belong to the WTO and participate in more PTAs experience greater FDI inflows than otherwise, controlling for many factors including domestic policy preferences and taking into account possible endogeneity. Joining international trade agreements allows developing countries to attract more FDI and thus increase economic growth.  相似文献   
48.
Interpreting a myocardial inflammation as causal, contributory or as of no significance at all in the cause of death can be challenging, especially in cases where other pathologic and/or medico-legal findings are also present. To further evaluate the significance of myocardial inflammation as a cause of death we performed a retrospective cohort study of forensic and clinical autopsy cases. We revised the spectrum of histological inflammatory parameters in the myocardium of 79 adult autopsy cases and related these to the reported cause of death. Myocardial slides were reviewed for the distribution and intensity of inflammatory cell infiltrations, the predominant inflammatory cell type, and the presence of inflammation-associated myocyte injury, fibrosis, edema and hemorrhage. Next, the cases were divided over three groups, based on the reported cause of death. Group 1 (n = 27) consisted of all individuals with an obvious unnatural cause of death. Group 2 (n = 29) included all individuals in which myocarditis was interpreted to be one out of more possible causes of death. Group 3 (n = 23) consisted of all individuals in which myocarditis was reported to be the only significant finding at autopsy, and no other cause of death was found. Systematic application of our histological parameters showed that only a diffuse increase of inflammatory cells could discriminate between an incidental presence of inflammation (Group 1) or a potentially significant one (Groups 2 and 3). No other histological parameter showed significant differences between the groups. Our results suggest that generally used histological parameters are often insufficient to differentiate an incidental myocarditis from a (potentially) significant one.  相似文献   
49.
The role of the courts in the review of administrative rulemaking raises profound questions as to the legitimate interference of courts in the exercise of administrative activities, which are often carried out in the pursuance of a legislative mandate. In contrast to the review of administrative acts of individual application, the Union courts have shown a more hesitant approach in the review of administrative rulemaking activities. This contribution will discuss the review by the Union courts of administrative rulemaking for compliance with procedural as well as substantive standards and will explore whether a convincing rationale for their more deferential attitude to the review of administrative rules can be provided. The article will explore to what extent lessons can be learned from the jurisprudence of the federal courts in the USA, which have struggled, even after the adoption of the Administrative Procedure Act (APA), with similar problems.  相似文献   
50.
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