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.     

Demobilization of Paramilitaries in Colombia: Transformation or Transition?

Historically, Disarmament, Demobilization, and Reinsertion (DDR) has provided a useful means to terminate conflicts. Since being catapulted to office in August 2002 with 53 percent of the vote of 46.45 percent of the voters, ¹ 1. IFES Election Guide, available at (http://www.electionguide.org/results.php?ID=1011). Colombian President Álvaro Uribe has vigorously pursued a demobilization program, both individual and collective. However, despite the fact that over 40,000 combatants have demobilized under these programs, evidence is growing that this latest round of Colombian DDR is merely transitioning, rather than terminating, violence in that Andean country.     

Democratization without a State: Democratic Regime-building in Kosovo

This article examines the relationship between democratization and the state with reference to recent political developments in the non-state entity of Kosovo. Existing analyses of the role of the state in democratic transitions provide critical insights into the politics of democratization, but have suffered from a lack of consensus regarding the concept of the state itself. This study distinguishes three separate dimensions of statehood – recognition, capacity and cohesion – and argues that each has separate implications for transition politics. Analysis of democratic political development in Kosovo suggests two conclusions: first, that international recognition of statehood should not be viewed as a prerequisite for democratization, and second, that problems of state capacity or state cohesion present far more fundamental challenges to successful democratic regime change.     

Psychometric Properties of Revised Conflict Tactics Scales: Portuguese Sibling Version (CTS2-SP)

The Revised Conflict Tactics Scales (CTS2, Straus et al. Journal of Family Issues, 17, 283–316, 1996) were conceived to measure Psychological Aggression, Physical Assault, Sexual Coercion, Injury and the use of Negotiation towards a partner in a marital, cohabiting or dating relationship. The CTS2-SP was designed for obtaining data on conflict tactics between siblings. The main objective of this study was to examine the psychometric properties of the CTS2-SP Portuguese version. Data were collected among 590 Portuguese university students. Reliability was assessed through Cronbach’s alpha ranging from 0.65 to 0.81 for the perpetration scales and ranging 0.66 to 0.84 to victimization scales. Significant correlations between different forms of the CTS2 illustrate its construct validity. The psychometric characteristics of CTS2-SP Portuguese version were found to be adequate. The CTS2-SP offers a reliable and valid measure to be used within the Portuguese population.     

A New Look at the Gender Gap in Offending

Studies of public support for capital punishment have consistently observed a strong and enduring gender gap in the level of death penalty support, with males consistently more inclined than females to support capital punishment. This unexplained relationship has endured over time and space as well as across a myriad of research designs. The present study uses attribution theory in a factorial survey design to account for this relationship. Analyses of data obtained from jurors provide mixed support for attribution theory yet fails to bridge the gender gap in death penalty support. The implications of these findings as they relate to gender, socialization, and attributions are discussed.     

The causes of legal rents extraction: evidence from Spanish municipalities

This paper analyzes the causes of legal political rent extraction by using a direct measure of it, namely, local top politicians’ wages. In particular, we investigate whether local politicians’ incentives to extract rents by setting their own wages are influenced by the degree of political competition and voter information. We use a sample of the largest Spanish municipalities over the years 2008–2010. The results indicate that weaker political competition and lesser voter information are related to more rent extraction. In an additional analysis, we show that higher wages do not ensure better financial management. These findings confirm that when politicians can set their own salaries, higher wages do not mean better management, but they are just political rents.     

The OECD and “The Rest”: Analyzing the Limits of Policy Transfer

Abstract

Prompted by the rise of the emerging economies and the growing importance of the G20, the OECD has formally announced its intention of establishing itself as a key actor in global policy coordination. As part of this ambition, it has embarked on cultivating closer relations with five G20 countries it designated as key partners through the so-called “Enhanced Engagement” programme: Brazil, China, India, Indonesia and South Africa. This article mobilizes concepts from the policy transfer literature to explain why the OECD’s attempts to increasingly involve all five countries in its policy have fallen short of its original ambitions, and also why the transfer of its policy work has been uneven across policy and country issue.     

The Chilean big business lobby: a long-standing and major influence on public policy

Elements of the business lobby, particular sectors of big business and its peak associations, have been a continual influence, sometimes a dominant force, in Chilean politics since the second half of the 19th century. This prominence and sustained influence is particularly noteworthy since the 1930s, given the various forms of democracy experienced in Chile, the harsh military dictatorship of the 1970s and 1980s, and because the return to democracy in 1990 has meant increasing competition among interest groups. This article offers an explanation of the political significance of the big business community by reference to both common factors that shape the influence of business across political systems and especially the developments in Chile's political economy. Copyright © 2014 John Wiley & Sons, Ltd.