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11.
The aim of this article is to gain some understanding of the way the European Court of Auditors (ECA) assesses European Union (EU) member states' performances in managing EU finances. To this end the ECA's annual reports for 1996–2001 have been analysed.
We find that the information provided in the ECA annual reports is somewhat unsystematic, which is the result of the ECA's approach to auditing and its working methods. A review of the literature, as well as our own empirical analysis, allows us to conclude that the ECA does not in fact live up to its own mission of providing relevant, objective reports. Our analysis suggests, for instance, that there is some ambiguity within the ECA due to differences in audit traditions within the EU. Improvements could be made by reducing the number of ECA members to three or five, by (further) integrating the traditional ECA audit and the audit within the framework of the statement of assurance, and by further integrating internal and external budgetary control within the EU.  相似文献   
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In Latin America, and particularly Brazil, inequality and social exclusion continue to plague the quality of democracy despite two decades of transition and consolidation. Still, in Brazil, the Workers' Party has been remarkably successful over the past decade, explicitly addressing the problem of social exclusion and 'incomplete citizenship'. This paper provides an analysis of the case of Porto Alegre covering the four Workers' Party municipal administrations from 1989 to the present in order to assess the significance of social incorporation and citizenship for the quality of democracy in Brazil. The paper discusses some conceptual notions that are relevant for the question of democracy in Brazil, particularly the role of citizenship and civil society in 'deepening' democracy. Then the paper goes into the evolution and dynamics of Porto Alegre's system of 'participatory budgeting'. The paper's assessment of this experience with respect to its performance, depth and robustness shows that 'participatory budgeting' has had positive effects with respect to the provision of public goods services, the quality of governance, and citizens' participation in what is seen as a new 'public space' shared by the local state and grass roots organisations. The paper concludes by relating the case experience to the question of citizenship, civil society and democracy and by reflecting upon its wider implications for the current and future quality of democracy in Brazil.  相似文献   
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This paper focuses on the psychology of social change and social justice. Specifically, we focus on subordinates’ reactions to new and old supervisors, and we argue that in evaluating these different types of supervisors, subordinates may rely on prior fair or unfair experiences as temporal frames of reference. We further propose that a result of these frames of reference may be that previous fairness experiences have a bigger impact on subordinates’ reactions to subsequent neutral communications when an old rather than when a new supervisor is the source of that communication. Findings of two empirical studies indeed show that subordinates who had had fair experiences with a particular supervisor reacted more positively toward subsequent neutral messages when the communication was coming from the old supervisor rather than from the new supervisor. Subordinates who had had unfair experiences, however, reacted more negatively toward the communication when the source was the old rather than the new supervisor. Some evidence was also found for contrast effects such that people who react to a new supervisor may react more positively with the neutral demand from this authority figure when they have earlier experienced unfair as opposed to fair treatment by a different supervisory agent. These findings were obtained on subordinates’ satisfaction with the supervisors’ communication and their acceptance of the supervisor. Finally, we discuss the implications for the psychology of social change and social justice.  相似文献   
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Abstract

The Russian Revolution is analysed in this paper in the context of a conjuncture dominated by counterrevolution. Beginning with the repression of the 1850s, a process of permanent counterrevolution has become the over-determining trend of social-political history. The Russian Revolution was subject to several distinct aspects of this process. First was external counterrevolution, the attack on it from the outside. Whilst Anglo-America was the main bulwark organising it, the Nazi/fascist counterrevolution and invasion of the USSR was an example of counterrevolution that ran out of control and ended in a defeat in Europe that was only overcome through a long and risky Cold War. Internal counterrevolution affected the Russian Revolution as part of a longer process of adjusting socialist theory to successive defeats. In the Soviet case, Socialism in One Country was the decisive mutation in this respect and must be viewed as the decisive component of the triumph of counterrevolution. After the war, Anglo-America adjusted the counterrevolutionary strategy to surgical excisions of socialist tendencies until the USSR, isolated and ideologically exhausted, collapsed. Even so, several of its legacies continue to be relevant, notably the nationality policy and internationalism. Also, today’s information revolution casts a new light on the Soviet planning experience that must be studied now that capitalism is slipping into a systemic crisis.  相似文献   
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The use of narrow‐banded visible light sources in improving the visibility of injuries has been hardly investigated, and studies examining the extent of this improvement are lacking. In this study, narrow‐banded beams of light within the visible light spectrum were used to explore their ability in improving the visibility of external injuries. The beams of light were induced by four crime‐lites® providing narrow‐banded beams of light between 400 and 550 nm. The visibility of the injuries was assessed through specific long‐pass filters supplied with the set of crime‐lites®. Forty‐three percent of the examined injuries improved in visibility by using the narrow‐banded visible light. In addition, injuries were visualized that were not visible or just barely visible to the naked eye. The improvements in visibility were particularly marked with the use of crime‐lites® “violet” and “blue” covering the spectrum between 400–430 and 430–470 nm. The simple noninvasive method showed a great potential contribution in injury examination.  相似文献   
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