From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

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.     

Corporate governance in Germany: The changing role of the banks

The article analyses the different channels ‐ industrial stakes, supervisory board mandates, proxy voting ‐ by which German banks can exert influence on industrial companies. The central thesis is that even where the banks have such influence they do not dominate the companies. A recent empirical study on the effects of the alleged bank dominance over industrial companies with detrimental effects on their performance is shown to contain major methodological mistakes. The relationship between banks and industry is undergoing some distinct changes. Banks have substantially reduced their industrial stakes as well as their representation on supervisory boards, which underlines that they are not striving for industrial leadership. Despite a clear trend in the German corporate sector to pay increasing attention to shareholder value and to provide more transparency in accounting, it seems premature to expect the German capital market, including the corporate governance system, to incorporate fully the Anglo‐Saxon model in the immediate future.     

Flemish immigration in wallonia and in france:

Flemish emigration during the nineteenth and twentieth centuries is too complex to be dealt with definitively in a single article. Our main objective is to provide an overview of the migration towards France and Wallonia by looking at its chronology, and the spatial distribution of emigrants and their descendants. In this effort, patronym distribution is very helpful. As markers of migratory movements, patronyms from a collection of nominative lists give us a handle on migration flows as no other evidence can. Comparing France and Wallonia, the two destination areas, it is possible to see similarities between types of migrants: workers in heavy industry, workers in the agricultural sector, and workers engaged in domestic services. In addition, three phases may be identified in the arrival of a Flemish population in France and Wallonia: an emigration phase, an integration phase, and a redistribution phase. The last phase is also part of the urbanization process and is linked with upward social mobility.     

Approval voting and Shapley ranking

Public Choice - Applying an array of quasi-experimental designs, proponents of causal inference approaches to studying American politics are setting their sights on the study of Congress. In many...     

EU issue voting and the 2014 European Parliament elections: a dynamic perspective

EU issue voting in European Parliament elections has been shown to be highly conditional upon levels of EU politicization. The present study analyzes this conditionality over time, hypothesizing that the effect of EU attitudes on EP vote preferences is catalyzed as EP elections draw closer. In contrast to extant cross-sectional post-election studies, we use a four-wave panel study covering the six months leading up to the Dutch EP elections of 2014, differentiating between party groups (pro, anti, mixed) and five EU attitude dimensions. We find that EU issue voting occurs for both anti- and pro-EU parties, but only increases for the latter. For mixed parties we find no effect of EU attitudes, yet their support base shifts in the anti-EU direction as the elections draw closer. The overarching image, however, is one of surprising stability: EU attitudes form a consistent part of EP voting motivations even outside EP election times.     

Relating Seasonal Hunger and Prevention and Coping Strategies: A Panel Analysis of Malawian Farm Households

Relative to chronic hunger, seasonal hunger in rural and urban areas of Africa is poorly understood. This paper examines the extent and potential correlates of seasonal hunger in Malawi using panel data from 2011–2013. We find that both urban and rural households report seasonal hunger in the pre-harvest months. Certain strategies to smooth consumption, including crop storage and livestock ownership, are associated with fewer months of hunger. In addition, we find that Malawian households that experience seasonal hunger harvest their crops earlier than average – a short-term coping mechanism that can reduce the crop’s yield and nutritional value, possibly perpetuating hunger.