Transparency and Political Budget Cycles at municipal level

We analyze the effect of municipal financial transparency on the magnitude of political budget cycles. Our sample covers the Spanish largest municipalities in the period 1999‐2009. While the impact of transparency on the electoral cycle has been studied at the international and regional level, there is no empirical evidence of its effect at the local level. Using the financial transparency index made by Transparency International Spain, we show that municipalities with lower levels of financial transparency present an electoral cycle in total spending, whereas such an electoral impact on total spending does not appear in high transparent municipalities. Furthermore, the magnitude of cycles in capital spending and taxes does not vary among low‐transparency municipalities and high‐transparency municipalities.     

The murderer is the bed: an unusual case of death by traumatic asphyxia in a hotel folding bunk bed

This paper presents the first referenced case on a death by traumatic asphyxia in a folding bunk bed. A middle-aged man was found dead in a hotel room trapped into a lower folding bunk bed where he had been sleeping after a party. The autopsy showed signs of asphyxia and excluded signs of struggle and sexual intercourse. Toxicological analyses revealed alcohol intoxication. A differential diagnosis of the manner of death including a technical study of the bed which contributed to understand the circumstances of death was made. The medico-legal investigation of the case strongly supported the hypothesis of an accidental death by traumatic asphyxia.     

Tests of one Brazilian facial reconstruction method using three soft tissue depth sets and familiar assessors

Facial reconstruction is a method that seeks to recreate a person's facial appearance from his/her skull. This technique can be the last resource used in a forensic investigation, when identification techniques such as DNA analysis, dental records, fingerprints and radiographic comparison cannot be used to identify a body or skeletal remains. To perform facial reconstruction, the data of facial soft tissue thickness are necessary. Scientific literature has described differences in the thickness of facial soft tissue between ethnic groups. There are different databases of soft tissue thickness published in the scientific literature. There are no literature records of facial reconstruction works carried out with data of soft tissues obtained from samples of Brazilian subjects. There are also no reports of digital forensic facial reconstruction performed in Brazil. There are two databases of soft tissue thickness published for the Brazilian population: one obtained from measurements performed in fresh cadavers (fresh cadavers' pattern), and another from measurements using magnetic resonance imaging (Magnetic Resonance pattern). This study aims to perform three different characterized digital forensic facial reconstructions (with hair, eyelashes and eyebrows) of a Brazilian subject (based on an international pattern and two Brazilian patterns for soft facial tissue thickness), and evaluate the digital forensic facial reconstructions comparing them to photos of the individual and other nine subjects. The DICOM data of the Computed Tomography (CT) donated by a volunteer were converted into stereolitography (STL) files and used for the creation of the digital facial reconstructions. Once the three reconstructions were performed, they were compared to photographs of the subject who had the face reconstructed and nine other subjects. Thirty examiners participated in this recognition process. The target subject was recognized by 26.67% of the examiners in the reconstruction performed with the Brazilian Magnetic Resonance Pattern, 23.33% in the reconstruction performed with the Brazilian Fresh Cadavers Pattern and 20.00% in the reconstruction performed with the International Pattern, in which the target-subject was the most recognized subject in the first two patterns. The rate of correct recognitions of the target subject indicate that the digital forensic facial reconstruction, conducted with parameters used in this study, may be a useful tool.     

Public Financial Management Reforms: The Role of Ipsas in Latin‐America

During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin‐American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin‐American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin‐American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision‐making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright © 2016 John Wiley & Sons, Ltd.     

Aging in rural areas of Spain: the influence of demography on care strategies

In the rural areas of Spain the aging population trend is particularly acute, and these regions are also characterized by high sex ratios. These are the demographic consequences of an intense rural exodus that started in 1950. This paper addresses the strategies that families from these areas have put in place to guarantee care for the elderly in these limited demographic contexts. It quantifies the demographic change from 1910 to 2010 and analyzes current mechanisms for organizing social care. The methodology includes semi-structured interviews and secondary information obtained from censuses. The results show the emergence of new care strategies, the diversification of social agents involved in care, and the transformation of traditional gender relations. All these changes are conceptualized as social adaptation strategies that increase resilience in rural areas.     

Is there performance convergence in OECD public administration styles?

This article contributes to the assessment of the comparative evolution of the public sector performance, productivity and efficiency of 22 OECD countries in the first decade of this century. Overall results show that the average public sector productivity of Anglo‐Saxon countries is higher than that of European Continental and Nordic countries, but the inequality of the distribution of wealth is also bigger. Although the administrative culture of the countries studied influences the areas on which public policies are focused, there is more than one route to improve the performance and productivity of the public sector.     

Book Reviews

Matthew Amengual, Politicized Enforcement in Argentina: Labor and Environmental Regulation. New York: Cambridge University Press, 2016. Figures, tables, appendix, notes, bibliography, index, 286 pp.; hardcover $99.99, ebook $80. Matthew C. Ingram, Crafting Courts in New Democracies: The Politics of Subnational Judicial Reform in Brazil and Mexico. Cambridge: Cambridge University Press, 2015. Maps, figures, tables, appendixes, bibliography, index, 392 pp.; hardcover, $110. Russell Crandall, The Salvador Option: The United States in El Salvador, 1977–1992. New York: Cambridge University Press, 2016. Photographs, maps, figures, list of organizations, bibliography, index, 698 pp; hardcover $99.99, paperback $39.99, ebook $32. Luis Fernando Angosto‐Ferrández, Venezuela Reframed: Bolivarianism, Indigenous Peoples and Socialisms of the Twenty‐First Century. London: Zed Books, 2015. Appendix, bibliography, index, 312 pp.; paperback, ebook. Fábio de Castro, Barbara Hogenboom, and Michiel Baud, eds., Environmental Governance in Latin America. New York: Palgrave Macmillan, 2016. Tables, figures, map, bibliography, index, 350 pp.; hardcover $31, ebook. Eduardo Alemán and George Tsebelis, eds., Legislative Institutions and Lawmaking in Latin America. New York: Oxford University Press, 2016. Figures, tables, notes, bibliography, index, 296 pp.; hardcover $90, ebook. Joseph S. Tulchin, Latin America in International Politics: Challenging U.S. Hegemony. Boulder: Lynne Rienner, 2016. Bibliography, index, 235 pp.; hardcover $60. Kevin P. Gallagher, The China Triangle: Latin America's China Boom and the Fate of the Washington Consensus. New York: Oxford University Press, 2016. Tables, figures, bibliography, index, 256 pp.; hardcover $27.95, ebook.     

A cytologic study of the sediments in pericardial fluid as it relates to a diagnosis of the mechanism of death

We have studied the sediments obtained from the pericardial fluids of 70 cadavers subject to different causes of death. The fluids were taken in the course of corresponding legal autopsies. The samples were organized according to the cause of death and cellular predominance, in the following groups, respectively: hanging, multiple trauma, craniocerebral trauma, other violent deaths, myocardial infarction, pulmonary embolism, and other natural deaths. According to cell type followed these categories: Group 1 (isolated mesothelial cells), group 2 (isolated and plated mesothelial cells), group 3 (inflammatory cells and mesothelial cells, isolated and plated), and group 4 (inflammatory cells and mesothelial cells). The statistical analysis was attained through Pearson's coefficient. We have found a significant statistical relation (P less than or equal to 0.05) between the presence or lack of inflammatory cells and the mechanism of death. In those cases with a short survival period and without cardiac affectation, the presence of inflammatory cells was practically null. Furthermore, differences in the cross-sections of inflammatory cells reflected the duration of the death process, with elements characteristic of acute inflammation revealing acute cardiac process.