Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities

This paper examines the features of Spanish local governments that influence the degree of their voluntary reporting of financial information on the Internet. Following an agency theory approach, we propose five hypotheses regarding the relationship between voluntary financial disclosure and the size, leverage, capital investment, political competition and press visibility of a local authority. The empirical application of these hypotheses shows that size, capital investment and political competition are positively associated with the degree of online reporting. We also found a negative and significant relationship between press visibility and voluntary financial disclosure.     

Notes and topics

The European Union's difficulty in functioning is to a large degree a result of its decision-making mechanisms, which expose any measure to a veto by a scant minority or even a single state. A flexible model of Europe, one of differentiated integration, attempts to overcome this deadlock. The flexible model is based on the simple and reasonable idea that a member state which dissents is not obliged to associate itself with a certain initiative, but cannot stop the others from carrying it out. Under certain “virtuous” conditions, flexibility would not involve the risk of breaking up the Union. On the contrary, it would offer dynamic instrument for reconciling the requirements of unity and diversity and promoting the process of European integration.     

Waiting for Godot: Sustainable development,international trade and governance in environmental policies

The current environmental crisis calls for a sustainable style of development and draws attention to a new ecological dimension in social life that poses hitherto unforeseen challenges to the social sciences and to the everyday concerns of citizens, governments and private interests. Consequently, it is appropriate to attempt a critical overview of governance issues around the formation and implementation of environmental policies designed under the framework of sustainable development. After a brief introduction on how global perceptions about sustainable development have evolved, this article subsequently focuses attention on the main thrust of the emerging international environmental regime, and the multilateral environmental treaties embodied in it. Specific governance issues pertaining to environmental policies are also critically reviewed, particularly interrelations with the trade regime. The article concludes by spelling out some comments on research issues for the future, with a view to charting the environmental governance agenda lying ahead of us.     

Reframing Political Freedom In The Analytics Of Governmentality

What distinguishes studies of government (gouvernamentalité) from histories of administration, historical sociologies of state formation and sociologies of governance is their power to open space for critical thought. According to Michel Foucault, studies on government are studies of a particular stratum of knowing and acting, of the emergence of particular ‘regimes of truth’ concerning the conduct of conduct, ways of speaking truths and the costs of so doing, and of the inventing and assemblage of particular apparatuses and devices for exercising power and intervening in particular problems. The key point of this paper is that in the analytics of governmentality political freedom no longer depends on the systemic logic of the balance between government and governed, but on subjects’ obstinate and wild desire to live freely and on the ethos of those who intend to govern themselves and their like autonomously, which obstructs that logic even with extreme consequences. This capacity of resistance comes from life, from the sum of its functions that are useful in resisting death and no longer from a core of subjective rights, or from the will of individuals who oppose the state or the market.

Coprophanaeus lancifer (Linnaeus, 1767) (Coleoptera, Scarabaeidae) activity moves a man-size pig carcass: relevant data for forensic taphonomy

Taphonomy is the study of many variables involving decomposition, preservation, dispersal, erosion, burial or exposition of dead organisms. Forensic Taphonomy examines how biotic or abiotic variables can change evidences in legal investigations. Many insects are closely associated with decomposition processes. The scavenger dung-beetle, Coprophanaeus lancifer (Linnaeus, 1767), may be important biotaphonomically in the decomposition process of carcasses. Man-size pig carcasses were used as models to examine the decomposition process in the Adolpho Ducke Forest Reserve in central Amazonia. The scavenger dung-beetle has great potential in decomposition and production of post-mortem injuries, including dismemberment and the removal of soil beneath the carcass thereby causing a change in its position.