Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

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.     

Reshaping State Structure and Strategy: The Reform of Railway Policy in Germany and Italy

For almost four decades, the reform of the state has been a recurrent and relevant topic for social sciences. Has the s.c. positive state been replaced by a regulatory state, or have hybrid configurations emerged? Based on a comparative analysis of German and Italian railway policies, this article aims to contribute to the literature on regulation, considering the possibility of policy mixes in which elements of the positive and the regulatory state are interrelated. Such hybridization is the result of multiple-actor policy arenas, where regulatory tools are used to restructure state’s direct intervention rather than to bring about its retreat.     

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.     

History of childhood abuse and neglect and suicidal behavior at hospital admission

Suicide is a major public health problem. Preventive measures have been sought by identifying risk factors. This study evaluates the association of childhood abuse and neglect with suicidal behavior at the time of psychiatric hospital admission. A total of 120 subjects (72 females; mean age 42.5 +/- 15.6 years old) admitted from August 2006 to July 2007 completed the Childhood Trauma Questionnaire (CTQ) to assess severity of exposure to childhood maltreatment. Thereof 62 (51.6%) patients presented with suicidal behavior at admission. Patients who had attempted suicide had significantly higher CTQ scores. Regression analysis indicated that shorter illness duration and severity of childhood maltreatment were predictors of suicidal behavior at admission. The study showed that inpatients of a psychiatric unit of a general hospital who experienced severe childhood abuse or neglect were significantly more likely to present with suicidal behavior. History of childhood maltreatment should be evaluated as an associated risk factor of suicidal behavior at admission of psychiatric inpatients.     

From Reset to Restart: The US-Russia Cyclical Relationship in the Post-Cold War Era

ABSTRACT

After a quarter of a century of oscillating relations between Washington and Moscow, Trump’s 2017 National Security Strategy named Russia as one of the main challengers to the US-led order. Power transition theory is used to explain the alternating cooperative and competitive phases during each of the first three post-Cold War US presidencies: first, initial attempts at cooperation are driven by US willingness to integrate its former rival into the liberal order; then, regression into competition follows as Washington’s influence rises in territories that Moscow considers sensitive for its national security.     

Decentralisation and NGO–municipal government collaboration in Ecuador

Decentralisation, or the transfer of decision-making power and funds from central to local governments, is one of the most important reform movements in Latin America. Recent constitutional changes in Ecuador have contributed to the democratisation and empowerment of municipal governments. Case studies of three municipalities in highland Ecuador examine new opportunities for NGO–municipal government collaboration. NGOs have considerable experience of working locally and can help municipalities with planning and capacity building. Municipalities offer NGOs the legitimacy and local accountability they may lack, as well as the means both to extend project activities beyond isolated communities and to maintain the results once NGO assistance ends.     

Der Fall Bautzen: Eine Netzwerkanalyse zur Entstehung digitaler Öffentlichkeiten

In autumn 2016, refugees and followers of the political right were caught up in a violent conflict in the Saxon town of Bautzen. The paper analyses how this event was discussed in the digital public. On the basis of Bruno Latour’s relational sociology it carries out a quantitative network analysis in order to understand the structural dynamics of Twitter as a discursive arena. It appears that the political debate of the event develops from unconnected partial publics via antagonistic battles of opinion up to closed echo chambers. In the case of Bautzen, Twitter works like a megaphone: the technology doesn’t contribute to intersubjective understanding but facilitates the distribution of personal constructions of reality.     

Manifestations,Drivers, and Frictions of Mobile Phone Use in Low- and Middle-Income Settings: A Mixed Methods Analysis of Rural India and China

Against the backdrop of alleged mobile phone ubiquity and the enthusiasm about the developmental value of mobile technology, this paper examines the manifestations, drivers, and frictions of mobile phone use in two low- and middle-income settings where mobile technology has diffused rapidly. Qualitative data from 231 participants and survey data from 800 adults in rural Rajasthan and Gansu provide consistent and strong support for the claim that the notion of ‘ubiquity’ can mislead development practice because it obscures persistent non-use, under-utilisation, and heterogeneous engagement with mobile technology despite its apparently wide accessibility in rural field sites. The paper suggests avenues for further work on the indicators of technology adoption, and it cautions that phone-based development interventions (and their benefits) may diffuse unevenly if the assumption of ubiquitous technology use is violated.