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     

Bordering through domicide: spatializing citizenship in Calais

ABSTRACT

This paper examines domicidal practices against illegalized border crossers in Calais, France as a technology of citizenship and migration governance. It addresses recent calls to include actions and interventions which restrict citizenship in the context of illegalized migration within critical citizenship studies literature. Studying the state violence upholding and spatializing normative citizenship allows for a deeper understanding of citizenship’s implication in the European border regime, and raises questions on the concept’s continued application to theorizations of migrants’ political movements and spatial manifestations. The paper proposes anti-citizen politics as an alternative before arguing that the presence of this politics within the city’s squats and jungles, more than the physical occupations as such, is what the French state seeks to eradicate through acts of domicide. Working from empirical examples, the article describes a ‘carrot-and-stick’ domicide currently at work in Calais where the eviction and destruction of autonomous forms of migrant inhabitance is combined with a simultaneous offer of state managed accommodation. These tactics operate together to drive migrants out of the city of Calais, away from the UK border, and ultimately into a determination of their detain/deport-ability via citizenship’s scrutiny.     

Street-Level Bureaucrats’ Attitude toward Clients: A Study of Work Group Influence in the Dutch and Belgian Tax Administration

Abstract

Classic street-level bureaucracy literature has suggested that individual bureaucrats are shaped by their work group. Work group colleagues can impact how bureaucrats perceive clients and how they behave toward them. Building on theories of work group socialization, social representation, and social identification, we investigate if and how the attitude of individual street-level bureaucrats toward clients is shaped by the client-attitude of the bureaucrat’s work group colleagues. We also test whether this relation is dependent on conditions of attitudinal homogeneity and perceived cohesion of the work group. Results of a survey among street-level bureaucrats in the Dutch and Belgian tax administration (1245 respondents from 210 work groups) suggest that different mechanisms underlie the work group’s impact on the individual street-level bureaucrat in this specific attitude. The analysis furthermore reveals that work groups have a limited impact on the individual’s client-attitude. Theoretical and practical implications of these findings are discussed.     

Verbal Aggression Among Male Alcoholic Patients and Their Wives in the Year Before and Two Years After Alcoholism Treatment

Our earlier reports on 88 male alcoholics and their wives showed that domestic violence decreased significantly in the first and second year following a behavioral marital therapy (BMT) alcoholism treatment program. The present study examined verbal aggression in this same sample. In the year before BMT, verbal aggression was significantly greater—being five to seven times more prevalent for clinically elevated aggression and substantially more frequent—for the alcoholic husbands and their wives than for a demographically matched, nonalcoholic comparison sample. In the two years after BMT, both alcoholic men and their wives showed significant and substantial reductions in verbal aggression as compared with the year before BMT. Despite these significant reductions from the year before BMT, verbal aggression in the two years after BMT remained significantly elevated relative to demographically similar nonalcoholic controls. As predicted, relapsed alcoholics and their wives showed more verbal aggression in the 2 years after BMT than both couples with a remitted alcoholic husband and demographically similar nonalcoholic controls, whereas remitted alcoholics and their wives had similar levels of verbal aggression to the nonalcoholic controls. Further, frequency of drinking was positively correlated with verbal aggression in the 2 years after BMT; verbal aggression was greater when the alcoholic husband drank more frequently.     

Internationalization and quality assurance: Towards worldwide accreditation?

This paper addresses two very closely related issues, namely the integration of the quality dimension in internationalization policies in higher education and the adaptation of quality assurance policies and practices to an increasingly international environment. Through an analysis of some issues and challenges in internationalization on the one hand and an overview of recent developments in quality assurance on the other, our objective is to question how internationalization and quality assurance can be integrated. Internationalization policies and practices are lacking a quality assurance dimension and quality assurance approaches are too much confined to national contexts. Can quality assurance give answers to the challenges facing internationalization and can the introduction of an international dimension give a solution to issues in the field of quality assurance. This paper then focuses on the concept of multiple accreditation and the development of worldwide mutual accreditation networks among institutions as a possible avenue for future progress. This revised version was published online in August 2006 with corrections to the Cover Date.     

‘If This Was a Normal Situation’: Challenges and Potentials for Deliberative Democratic Peacebuilding in Kosovo's Emerging Governance Networks

The link between public administration and conflict resolution is traditionally understood through the ‘democratic peace’ thesis, which holds that war is less likely in democracies than in non‐democracies. Limited success with post‐conflict democratisation missions has opened space for renewed research on three strands of ‘deeper democracy’: decentralisation, participation and deliberation. This article reports on the study of deliberative democratic practices in emerging governance networks in Prishtina. Through an investigation of three contentious issues in Prishtina's public spaces, research combines documentary sources with field interviews with governance actors to identify factors that enable and constrain the scope for deliberative decision‐making in governance networks. Case studies point to six main influences: ‘securitisation’, trust building, ‘mandate parallelism’, structural patterns of inclusion and exclusion, network structures and the properties of governed public spaces. In addition, two frames are found to be particularly resistant to deliberative engagement: Kosovo's status and ethnic identities. We formulate a tentative conclusion to be further investigated: in contexts where distrust is high, deliberative governance requires a rigid adherence to an overarching reference framework that can create discursive space within which relative deliberation can take place. Copyright © 2017 John Wiley & Sons, Ltd.     

Biased Sanctions? Methodological Change in Economic Sanctions Reconsidered and Its Implications

We investigate the influence of case selection and (re)coding for two vintages of a key resource for research on economic sanctions: the Peterson Institute database reported in Hufbauer et al. (second edition in 1990 and third edition in 2007, often identified by their abbreviations HSE and HSEO). The Peterson Institute has not transparently reported about these changes. These changes make it more likely to find sanction success. A multivariate probit analysis establishes upward bias related to modest policy change, duration, and cost to target and downward bias for regime change, military impairment, companion policies, and cost to the sender.