Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

One Plus One can be Greater than Two: Evaluating Synergies of Development Programmes in Malawi

This paper investigates the interplay between the Social Cash Transfer Programme (SCTP) and the Farm Input Subsidy Programme (FISP) in Malawi. We take advantage of data collected from a 17-month evaluation of a sample of households eligible to receive SCTP, which also provided information about inclusion into FISP. We estimate two types of synergies: i) the complementarity between SCTP and FISP, that is whether the impact of both interventions run together is larger than the sum of the impacts of these interventions when run separately, and ii) the incremental impact of receiving FISP when a household already receives SCTP, as well as the incremental impact of receiving SCTP when a household already receives FISP. The analysis shows that there are synergies between the two policy interventions, mainly in terms of incremental impacts of each programme over the other, in increasing expenditure, agricultural production and livestock.     

Darfur and Chad: A fragmented ethnic mosaic

In this article, I examine some of the interactions between the crisis in Darfur and Chad through its increasingly complicated ethnic threads and explain how Chad slid back into authoritarianism in 2004. Factionalism broke down the mesh of ethnic politics into personalised rule and allegiances. The international response to the crisis in Darfur allowed the Chadian leadership to reinforce its position in the country. Ever since, a precarious equilibrium set in. Déby has become the longest-serving president in the history of modern Chad. Previously weakened by interfactional agreements and oil wealth expectations and then by the crisis in Darfur, the regime re-established internal and external means for preserving the status quo. Yet appearances can be deceiving. The argument is based on fieldwork and secondary literature.     

‘Animals first!’ The rise of animal advocacy parties in the EU: a new party family

‘Euro Animal 7’ is the name given informally to 7 animal protection parties which represent voters in Cyprus, Germany, Netherlands, Portugal, Spain, Sweden and United Kingdom. These parties contested in the 2014 European Parliament (EP) election and gained representation in Germany and the Netherlands. Animal advocacy parties are also represented in the national parliaments of Portugal and the Netherlands.

Animal protection is an emergent issue in international politics and this research offers an account of the political positioning of these animal advocacy parties, analyzing their manifestos and the election results. While acknowledging that some parties have distinct ideological traits and some are still reclusive in the form of a single-issue party, this article argues that animal advocacy parties constitute a new party family in European politics.     

Public debt stabilization: the relevance of policymakers’ time horizons

Policymakers are stuck in time. Political short-termism, policy myopia, policy short-sightedness, and similar words have been coined to emphasize the present-centric policy thinking. Politics tends to produce short time horizons, and as a result, policymakers often fail to use present opportunities to mitigate future harms. Focusing on fiscal and monetary strategic interactions, given different separate decision makers, our paper aims to explore the effects of policymakers’ time horizons on debt stabilization. To formalize our ideas, we use the novel concept of Nonlinear-model-predictive-control Feedback Nash Equilibrium (NFNE) and find that present-centric policy thinking and decision horizons matters under several dimensions.     

White collars and labour history: the contractual regime in Italy from the Liberal to the Fascist era, 1919–1945

This article aims to re-examine the history of non-manual labour, beginning with an analysis of the evolution of general norms governing the contracts of private sector workers in Italy, from the post-First World War period up until the creation of the fascist corporate system in the 1930s. The starting point is the 1919 law that defined the specific characteristics of white-collar workers, expressed as a bond of trust and delegation on the part of employers, from whom legally established and binding guarantees were issued. These guarantees included the offer of permanent employment and the right to compensation should said employment be terminated. This law was reformed during the fascist era, but continued to influence the collective labour agreements stipulated by unions under the regime, contributing to the sustained social status of white-collar workers, particularly in comparison to manual labourers. This article will highlight the difficulties in applying these standards, and the legal and union disputes they generated, exploring an area rarely discussed by historians, while also, as a case study, scrutinizing the more advanced situation of employees in the banking sector – a sector which, from a regulatory and contractual point of view, represented the white-collar élite, as it would continue to do for a long time after the Second World War.     

Mixing Habermas with Bayes: Methodological and Theoretical Advances in the Study of Deliberation

Two challenges stand out in the study of deliberation: the development of appropriate methodological tools and the development of more unified analytical frameworks. On the one hand, analysing deliberative processes is demanding and time‐consuming; hence we tend to have only few and non‐randomly selected cases at the group or context level. In addition, the real world of deliberation presents us with a complex matrix of nested, cross‐classified, and repeated speakers. This article shows that Bayesian multi‐level modelling provides an elegant way to tackle these methodological problems. On the other hand, we attempt to enrich comparative institutionalism with individual characteristics and psychologically relevant variables (such as group composition). Focusing on Swiss and German parliamentary debates we show that institutional factors ‐ in particular, consensus systems ‐, the gender composition of committees and plenary sessions, and age matter for the quality of deliberation. Furthermore, we also show that partisan affiliation ‐ government or opposition status of MPs ‐ affects deliberative quality and can refine institutional arguments. We conclude that a multi‐level approach to deliberation focusing on contextual and actor‐related characteristics and using Bayesian hierarchical modelling paves the way toward a more advanced understanding ‐ and methodological handling ‐ of deliberative processes.     

The cognitive and affective components of political attitudes: Measuring the determinants of candidate evaluations

Past research suggests that beliefs and emotions operate as partially distinct determinants of political attitudes. In addition, while positive and negative beliefs about a political object are bipolar in structure, positive and negative emotions have been demonstrated to be relatively independent. In this past research, beliefs and emotions have been assessed with different measures. Yet current models of survey responding suggest that responses to survey items are often influenced by the manner in which the researcher poses the questions. As such, it is not clear whether the uniqueness of these belief and emotion measures reflects a bona fide difference between two underlying constructs, or merely an artifactual difference induced by differing methods of measurement. In this study, beliefs and emotions are shown to operate as partially unique predictors of candidate evaluation even when employing corresponding methods of measurement. The independence of positive and negative emotion, however, only arises when employing a dichotomous measure. When employing ordinal measures, positive and negative emotions contain a substantial component of bipolarity. The theoretical implications of these findings are discussed.