Use of Accounting Information by Mayors in Local Governments

ABSTRACT

The use of accounting information in the public sector is gaining more attention in recent years, both in literature and among politicians. In particular, it is still necessary to shed light looking at those that have responsibility to make the final decision: politicians. This article attempts to help understand the role of accounting information in decisions made by mayors by analyzing the results of a national survey to which Italian mayors responded. The survey questioned mayors about their use of accounting information during the policy cycle. The use of accounting information by mayors is quite varied, especially if we consider the different phases of the political cycle. The clustering of the results led to the identification of three different groups of mayors with respect to different ways of using accounting information.     

Rough Sets and Three Valued Connectives Extended Abstract

1 Introduction
In [5] we investigated the significance of some truth-functional three valued logics of ill-known sets described by pairs of disjoint （or pairs of nested） subsets. In particular, we referred to the case of rough sets showing that if from a mathematical standpoint we obtain sound results, the interpretation with respect to reasoning about data tables is questionable. The operators taken into account in that work were the usual intersection and union （min/max） on three values and three different implications： Lukasiewicz, Gedel and Kleene     

Keeping promises: A systematic review and a new classification of gang control strategies

Purpose

We argue that inadequate frameworks to compare similar gang control strategies, and the scarcity of well-designed evaluations have hindered our ability to determine the effectiveness of existing programs. This article proposes a new typology of gang control strategies to use with logic models as tools to improve gang program evaluation.

Methods

We conducted a systematic review of gang control strategy evaluation reports and created a typology from the studies identified. Studies were selected on the basis of methodological quality in order to reflect only rigorous evaluations with credible research findings.

Results

Forty-five studies were selected and reviewed. Studies were classified in homogeneous categories based on the targeted population and the objective of the strategy. We infer logic models that consider the activities, outputs, and outcomes of each type of strategy.

Conclusion

A better framework for the comparison of similar studies may allow meta-analyses to be conducted, thereby improving our knowledge of what works. Logic models can move the field forward by allowing researchers to understand why some programs work and others do not. The improvement, both in quality and quantity, of program evaluation in gang research is crucial in order to move beyond claims of promising approaches.     

The Mobility of Stolen Guns in Quebec

Research on crime guns has traditionally focused on the time-to-crime measure. This study shifts the focus to guns that entered the illegal firearm market through thefts. This subset of guns allows us to examine the same process and objective underlying the time-to-crime measure—that being the recovery process. Two new measures are proposed. The first, time-to-find, assesses the time span between a gun’s theft and seizure by police. The second, distance-to-recovery, introduces a spatial dimension to the crime gun repertoire by measuring the distance a firearm travels between its points of theft and seizure. Using a mix of national (Canada) and provincial (Quebec) data on crime guns, this study’s findings show that these two new measures are tapping into a unique phenomenon: whereas time-to-crime accounts for a gun’s complete lifecycle, time-to-find and distance-to-recovery reflect a gun’s criminal lifecycle. At the multivariate level, the most influential factor explaining both time-to-find and distance-to-recovery is the registration status of the gun. Non-registered crime guns took longer to find and traveled lengthier distances between the moments and points of theft and seizure. Our explanation for this is that non-registered guns may be stolen from sources that are more problematic to begin with and, thus, result in the gun’s transition toward a segment of the illegal market that is also more problematic and in demand than the pool of firearms represented by registered guns. This would embed the firearm more deeply into the illegal market, making it more difficult to retrieve and more likely to be dispersed across a wider geographical plane than guns which are registered to begin with.     

Dynamics of collaborative research medicine: the case of glaucoma

This paper inquires into the organizational and spatial dynamics of scientific research by focussing on the evolution of epistemic networks in a specific area of medical practice, glaucoma. As researchers and practitioners struggle to come to grips with this elusive disease, the medical scientific community exhibits a great degree of variety in the ecology of organisations and the associated scientific pathways. Data on scientific publications over a thirty-year period affords a clearer understanding of the changing configurations of a clinical-scientific community, and speaks to the adaptive nature of problem-solving in medicine.     

The Sub-State Politics of Welfare in Italy: Assessing the Effect of Territorial Mobilization on the Development of Region-Specific Social Governance

This article demonstrates that the political mobilization of regional identities through the creation of regionalist parties has positively impacted on the development of region-specific models of welfare governance in Italy. This means that, in a decentralized country, the ‘centre-periphery’ cleavage may significantly influence the sub-state politics of welfare.     

Feasibility of Contactless 3D Optical Measurement for the Analysis of Bone and Soft Tissue Lesions: New Technologies and Perspectives in Forensic Sciences

Abstract:  In forensic pathology and anthropology, a correct analysis of lesions on soft tissues and bones is of the utmost importance, in order to verify the cause and manner of death. Photographs, videos, and photogrammetry may be an optimal manner of immortalizing a lesion, both on cadavers and skeletal remains; however, none of these can supply a detailed three-dimensional (3D) modeling of the lesion. Up to now, only the use of casts has given us the possibility of studying deep lesions such as saw marks with an accurate and complete 3D reconstruction of bone structure. The present study aims at verifying the applicability of 3D optical contactless measurement for the accurate recording of soft tissue and bone lesions, in order to develop a unique and precise method of registering and analyzing lesions, both in forensic pathology and anthropology. Three cases were analyzed: the first, a car accident with blunt force skin injuries; the second, a murder with blunt force injury to the head applied with a metal rod; the third, a series of sharp force knife and saw lesions on bone. Results confirm that 3D optical digitizing technology is a crucial tool in the immortalization of wound morphology in the medico-legal context even on "difficult" substrates such as cut marks and saw marks on bone.     

Evaluating the Effectiveness of Public Procurement Performance Management Systems in Local Governments

Increasing the effectiveness, efficiency, and compliance of public procurement (PP) has become an ongoing concern for governments. Public administrations at different levels are realising that – in order for PP to fulfil its mission – appropriate control and diagnostic systems must be put in place. This study aims to investigate the architecture of PP performance measurement systems (PP-PMSs) in local governments, drawing on four case studies from Italy and four from Wales. The theoretical background is provided by the emerging literature on procurement PMSs in the private context as well as the specific literature on the public sector. PP-PMSs are specifically analysed with respect to performance areas covered (i.e., cost, quality, time, compliance, innovation, sustainability). Results show that performance dimensions should be extended beyond traditional cost measures, with KPIs not limited to those imposed by national/regional regulation. Furthermore, we show that this is likely to happen where the procurement function is recognised as strategic in the public institution.