Does IPSAS Meet Heritage Assets’ User Needs?

Public organizations need to custody and protect heritage assets. This article questions the appropriateness and quality of the unique International Public Sector Accounting Standards (IPSASs) in delivering financial reports that meet the user needs in regard to heritage assets. By refining the earlier findings in Italian local governments with data from a completely different region being Flanders, the results highlight that the IPSASs are lacking an important area of expectations from a relevant user need perspective, being the local ruling politicians. Finally, current article improves previous publication by examining the different kinds of responses in the light of certain municipal characteristics.

List of abbreviations

IFRS: International Financial Reporting Standards IPSASs: International Public Sector Accounting Standards IPSASB: International Public Sector Accounting Standards Boards UNESCO: United Nations Educational, Scientific and Cultural Organization     

Attitudes of Men and Women Towards Wife Beating: Findings From Palestinian Refugee Camps in Jordan

The aim of this study is to investigate the factors associated with the acceptance of wife beating among currently married men and women living in disadvantaged Palestinian refugee camps in Jordan. The study uses data from a cross-sectional survey of 3,100 households from 12 refugee camps, conducted in 1999, with a sub-sample of 395 married women and men selected for this analysis. Associations between acceptance of wife beating and experience of abuse as well as other risk factors are assessed for men and women separately, using χ ² tests and odds ratios from binary logistic regression models. The majority of men (60.1%) and women (61.8%) believe that wife beating is justified in at least one of the eight hypothetical marital situations presented to them. Among women, those that had been victims of intimate partner violence are significantly more likely to report acceptance of wife beating. Among men, acceptance of wife beating is also significantly associated with their current age, labor force participation, their view on women’s autonomy, and their own history as perpetrators of IPV. The majority of respondents justify wife beating in this context, with essentially no difference between men and women. Acceptance of wife beating by both men and women was strongly associated with previous experiences of wife beating adjusting for other risk factors.     

The power of informality: European Union’s engagement with non-state actors in Common Security and Defence Policy

This article examines the little explored issue of non-state actor (NSA) participation in the European Union’s (EU) Common Security and Defence Policy (CSDP). Despite the fact that NGOs and civil society are shielded from formal access to CSDP, EU staff in both Brussels and the missions engage with them informally. Drawing on interviews with policy-makers and NSA representatives, the article analyses the practices of the EU in its engagement with NSAs, focusing on civilian missions in Georgia and Palestine. It shows that such engagement is more intense during implementation at the level of CSDP missions rather than during policy-making in Brussels. It argues that a combination of rational choice-based (functional needs of policy-makers and intensity of NSA advocacy) and constructivist (organisational and individual cultures) explanations helps us better understand why CSDP structures open up to NSAs. The article contributes to the nascent academic and policy debate on EU–civil society cooperation in CSDP and, more broadly, to the studies of informal governance in the EU and NSA participation in international organisations.     

Oligarchs,megafarms and land reserves: understanding land grabbing in Russia

This paper seeks to unravel the political economy of large-scale land acquisitions in post-Soviet Russia. Russia falls neither in the normal category of ‘investor’ countries, nor in the category of ‘target’ countries. Russia has large ‘land reserves’, since in the 1990s much fertile land was abandoned. We analyse how particular Russia is with regards to the common argument in favour of land acquisitions, namely that land is available, unused or even unpopulated. With rapid economic growth, capital of Russian oligarchs in search of new frontiers, and the 2002 land code allowing land sales, land began to attract investment. Land grabbing expands at a rapid pace and in some cases, it results in dispossession and little or no compensation. This paper describes different land acquisitions strategies and argues that the share-based land rights distribution during the 1990s did not provide security of land tenure to rural dwellers. Emerging rural social movements try to form countervailing powers but with limited success. Rich land owners easily escape the implementation of new laws on controlling underutilized land, while there is a danger that they enable eviction with legal measures of rural dwellers. In this sense Russia appears to be a ‘normal’ case in the land grab debate.