The 2000-2001 GEP-ISFG Collaborative Exercise on mtDNA: assessing the cause of unsuccessful mtDNA PCR amplification of hair shaft samples

We report the results of Spanish and Portuguese working group (GEP) of International Society of Forensic Genetics (ISFG) Collaborative Exercise 2001-2002 on mitochondrial DNA (mtDNA) analysis. 64 laboratories from Spain, Portugal and several Latin-American countries participated in this quality control exercise. Five samples were sent to the participating laboratories, four blood stains (M1-M4) and a sample (M5) consisting of two hair shaft fragments. M4 was non-human (Felis catus) in origin; therefore, the capacity of the labs to identify the biological source of this sample was an integral part of the exercise. Some labs detected the non-human origin of M4 by carrying out immuno-diffussion techniques using antihuman serum, whereas others identified the specific animal origin by testing the sample against a set of animal antibodies or by means of the analysis of mtDNA regions (Cyt-b, 12S, and 16S genes). The results of the other three human blood stains (M1-M3) improved in relation to the last Collaborative Exercises but those related to hairs yielded a low rate of success which clearly contrasts with previous results. As a consequence of this, some labs performed additional analysis showing that the origin of this low efficiency was not the presence of inhibitors, but the low quantity of DNA present in these specific hair samples and the degradation.As a general conclusion the results emphasize the need of external proficiency testing as part of the accreditation procedure for the labs performing mtDNA analysis in forensic casework.     

Intra-party delegation in the Portuguese legislature: assigning committee chairs and party coordination positions

In European parliamentary democracies political parties control candidate selection, maintain cohesion in the legislature and support governments. In addition to these classic functions, parties also organise the legislature delegating power to legislators, specifically as committee chairs and party coordinators. Delegation is inherently dangerous, involving potential agency loss. Parties, however, have ex-ante and ex-post institutional mechanisms to deal with agency problems. In this paper, a case study is made of the Portuguese legislature, arguing that parties make use of their pivotal role in selecting legislators as committee chairs and party coordinators to keep tabs on legislators to thwart shirking from the party line. This paper finds that political parties use incumbency as an ex-ante screening mechanism of committee chairs and party coordinators in looking for reliable signals of past behaviour to decrease uncertainty. Additionally, evidence suggests that extra-parliamentary party structure is used as an institutional arena for ex-post control of party coordinators.     

Regulation of public-private partnerships in Mexico： Puzzles and paradoxes in the Mexican pension system

The article focuses on the reform of the Mexican pension system, in particular the analysis of the regulatory agency created （Comision Nacional de Ahorro para el Retiro, CONSAR） and a pension fund administrator designed as a PPP （Administrador de Fondos para el Retiro, AFORE SIGLO XXI）. We argue that this type of reforms is embedded in a specific political and administrative context. By using a policy transfer model, this article seeks to explore the paradox and the institutional design scenario. The main findings are a degree of horizontal specialization, potential lack of accountability and transparency, as well as the competing values in public servants.     

Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union

International Public Sector Accounting Standards (IPSASs) are a good reference for a harmonized microaccounting system allowing more transparency and quality in public sector accounting across EU member-States. However, questions remain concerning IPSASs contribution to the convergence between Governmental Accounting (GA) and the National Accounts (NA). This article assess how the proximity to an IPSAS-based accounting system in GA has impact on the diversity and materiality of GA-NA budgetary deficit/surplus adjustments, hence analyzing whether IPSASs might contribute to GA-NA reconciliation. Main findings show that IPSASs do not make considerable difference in terms of GA-NA adjustments, so IPSASs-based EPSASs will hardly contribute to approaching GA-NA.     

Business responses to environmental and social protection policies: toward a framework for analysis

This conceptual paper seeks to advance neo-institutional work that has traditionally portrayed environmental and social protection policies as constraints followed by businesses. Drawing from the policy sciences literature, we propose that in the United States, businesses tend to show increasing resistance as the protective policy process moves from initiation to selection and growing cooperation thereafter. Most importantly, we also contribute to the neo-institutional theory literature by positing that this inverted U-shaped policy process–business response relationship proposed for the U.S. context may be moderated by variations in the level of democracy, system of interest representation, regulatory approach, and national income.

Corporate lobbying and political contributions and their effects on tax avoidance

This study looks at the impact of U.S. lobbying and political contributions on taxes avoided by U.S. publicly traded corporations. Previous research provides mixed conclusions about the effects when examined separately. Looking at political contributions and lobbying contributions simultaneously displays the larger picture. I find that lobbying expenditures and political contributions both lead to lower future taxes, but those political contributions are more effective in reducing taxes paid from what would be expected given the federal statutory rate. This study contributes to the literature in several ways. First, it provides empirical evidence on the positive effects of lobbying contributions and political contributions on taxes avoided. Second, the results of this study are particularly useful for future research following the U.S. Citizens United ruling that affects corporate lobbying and political contributions. Third, differing from previous research, I build a simultaneous equation model to jointly determine the link among lobbying contributions, political contributions, and taxes avoided addressing the endogeneity issues of those relationships. These insights can help firms, policy makers, and public affairs researchers understand the connection between contributions and tax avoidance.