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     

Exploring the Realm of the Unconscious in Anna Kavan’s Sleep Has His House

Abstract

Sleep Has His House, one of Anna Kavan’s most radically experimental novels, appeared in Britain in 1948, in the wake of the Second World War. An objection levied at the novel on its publication was that it bore no relationship to external ‘reality’. However, this article argues that the novel’s focus on the oneiric realm, contrary to what hostile contemporary reviews claimed, does not take place in isolation of larger society. Portraying modernist, surrealist and psychoanalytical influences, the novel is namely concerned with the representation of a nocturnal realm that emphasizes the osmotic relationship between the external world and an individual’s subjectivity. Focusing on the ways in which violent images of war infiltrate the dream world, this article suggests that Sleep Has His House can in fact be understood as reflecting and responding to the pressures of British war-torn society in the mid twentieth century.     

新时代青年政治引领的价值、挑战和策略

青年是中华民族伟大复兴的生力军,是与新时代脉搏同步跳动的新力量.青年阶段是人生的"拔节孕穗期",最需要精心引领、引导和栽培.切实做好青年政治引领,对于为实现中华民族伟大复兴的中国梦凝聚青春磅礴力量具有重要的时代意义和价值.新时代青年思想活跃、思维敏捷,主体意识和参与意识强,交流交往的国际化程度高,信息获取及时广泛,价值认同多元并存,关注点发散且迁移多变.传统的青年政治引领,面临形式枯燥、吸引力弱化、受外部环境影响和干扰较大等挑战,工作相对乏力.针对青年工作的现实需要,提出做好新时代青年政治引领的对策:一是夯实理论基础;二是营造成长环境;三是突出价值认同;四是创新方式方法;五是践行青春担当.     

Immigration effects on crime in a midwestern,nontraditional destination: a neighborhood-level analysis of Cincinnati,Ohio

Abstract

A wide-ranging body of research on the immigration-crime relationship has shown that immigration does not increase community crime levels. However, most prior studies have focused on traditional immigrant destinations or border cities. This study addresses several gaps in this line of research by exploring immigration effects on neighborhood levels of Violent and Property Index crimes for the 2008 to 2014 period in Cincinnati, Ohio – a Midwestern, mid-sized, nontraditional immigrant destination. Overall, our findings are consistent with previous research and indicate that controlling for other factors, the percent foreign-born has largely neutral effects on census tract-level crime rates in Cincinnati. Moreover, our findings show no signs of indirect effects of immigration on crime through neighborhood disadvantage.     

Across Islands and Oceans: Re-imagining Colonial Violence in the Past and the Present

Law and Critique - The three texts addressed in this review essay challenge us to question and creatively re-imagine the representation of material spaces at the centre of the colonial project:...     

Measuring bureaucratic reputation: Scale development and validation

Despite growing interest in bureaucratic reputation as a theoretical construct, the field lacks a standardized measure that can be used in surveys to capture individual‐level variation in the reputation judgments of citizens and other audiences. The aim of this article, therefore, is to develop a standardized, individual‐level measure of bureaucratic reputation based on the conceptual definition provided by Carpenter ( 2010 ). Employing feedback from experts and data from a survey of over 300 U.S. citizens, this article develops and tests a unidimensional scale of bureaucratic reputation, representing the content domains of performance, morality, procedural fairness, technical competence, and general reputation. Results suggest that our proposed bureaucratic reputation scale (BRS) has good internal reliability and that it is positively associated with support for autonomy, budget, and power, which provides evidence of criterion validity. Potential uses of the scale to study bureaucratic reputation are discussed.