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.     

Varieties of Clientelism: Machine Politics during Elections

Although many studies of clientelism focus exclusively on vote buying, political machines often employ diverse portfolios of strategies. We provide a theoretical framework and formal model to explain how and why machines mix four clientelist strategies during elections: vote buying, turnout buying, abstention buying, and double persuasion. Machines tailor their portfolios to the political preferences and voting costs of the electorate. They also adapt their mix to at least five contextual factors: compulsory voting, ballot secrecy, political salience, machine support, and political polarization. Our analysis yields numerous insights, such as why the introduction of compulsory voting may increase vote buying, and why enhanced ballot secrecy may increase turnout buying and abstention buying. Evidence from various countries is consistent with our predictions and suggests the need for empirical studies to pay closer attention to the ways in which machines combine clientelist strategies.     

Information exchange networks at the climate science‐policy interface: Evidence from the Czech Republic,Finland, Ireland,and Portugal

Scientifically informed climate policymaking starts with the exchange of credible, salient, and legitimate scientific information between scientists and policymakers. It is therefore important to understand what explains the exchange of scientific information in national climate policymaking processes. This article applies exponential random graph models to network data from the Czech Republic, Finland, Ireland, and Portugal to investigate which types of organizations are favored sources of scientific information and whether actors obtain scientific information from those with similar beliefs as their own. Results show that scientific organizations are favored sources in all countries, while only in the Czech Republic do actors obtain scientific information from those with similar policy beliefs. These findings suggest that actors involved in climate policymaking mostly look to scientific organizations for information, but that in polarized contexts where there is a presence of influential denialists overcoming biased information exchange is a challenge.     

Exploring the perceived extent of and citizens' support for consumer racial profiling: Results from a national poll

Using data from a national Gallup poll, this article examines several hypotheses related to citizens' perceptions regarding the prevalence of consumer racial profiling (CRP) in the retail setting in America, as well as their support for the practice. The oversampling of Black and Hispanic respondents allowed for analyses that tested for racial differences in perceptions concerning the extent of CRP, and also for racial differences in the support for the use of CRP. The multivariate analysis found that Blacks were more likely than Hispanics and Whites to believe that CRP was widespread; there were no differences in the views of residents from urban and suburban areas; there were no differences between racial and ethnic groups regarding whether profiling was justified; and the more liberal the respondents were, the more likely they felt CRP was widespread and not justified. The authors also discuss the implications of these findings and present some future directions for CRP research.     

Validation of the MiniFiler™ Kit in archaeological samples

We evaluate the usefulness of MiniFiler™ Kit in the field of ancient DNA. A set of samples belonging to different locations from Iberian Peninsula, with ages ranging from Neolithic to XVII century, was tested. Results could be replicated in only one burial site, probably due to the taphonomic conditions. Other cases could only produce partial or none genetic profiles.     

The Application of Flow Cytometry as a Rapid and Sensitive Screening Method to Detect Contamination of Vitreous Humor Samples and Avoid Miscalculation of the Postmortem Interval

Research into maximizing the speed, precision, and reliability of estimating the postmortem interval (PMI) has been a recurring object of investigation and methodologies based on the vitreous humor (VH) have provided good results. However, contamination from causes not readily apparent, such as blood, can occur, and thus lead not only to an erroneous estimation of PMI, but also interfere with the correct identification of other substances in the VH. We have developed a flow cytometry method which quantifies blood contamination and is able to detect erythrocytes in 1:750,000 dilution of contaminated VH which affects the results of hypoxanthine. It is an improvement on the previous more complex mass spectrometry method, being faster, more sensitive, and readily available. As such, it could be proposed for the rapid screening of appropriate samples by detecting and eliminating blood contaminated samples from PMI estimation.     

Fluorescence of a Natural Fluorophore as a Key to Improve Fingerprint Contrast Image

The optical and morphological properties of resveratrol were investigated. This nontoxic fluorescent natural material, emitting in the visible blue light, was used as an optical marker, enabling the enhancement of the image contrast coming from relief pictures marked on challenging surfaces. By applying appropriated imaging softwares, this marker was verified to be very useful in the latent fingerprint recognition deposited on different wood surface types, mainly those with high level of roughness, where conventional forensic materials do not allow effective fingerprint image visualization.