From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

Distributional impact assessments and the record of the Coalition Government: the tyranny of numbers without interpretation

This paper reflects upon the gross discrepancies between the reassurances given in 2010 by the 2010-2015 UK Coalition Government that their budget and welfare cuts would fall ‘fairly’ across the income spectrum, and the reality of what had happened by the end of that government. It asks how the ‘distributional impact assessment’ provided with the 2010 Comprehensive Spending Review could have been so wrong. In seeking to answer this question, types of systematic bias are considered along with a discussion of ‘marginality’ in assessments of impact. Drawing upon the role of ‘power’ in impact assessment, it traces the ways in which methodological assumptions can eclipse the real life effects of policies behind ‘the average’ as well as by the unfair selection of the ‘unit-of-analysis’.     

Eliciting Risk Attitudes in the Field: Surveys or Experimental Methods? An Empirical Comparison in Rural Niger

We compare several risk preference elicitation methods – including incentivised, non-incentivised, and framed methods as well as a traditional Likert survey question – in a developing country and empirically test how well consequent measures of risk attitudes predict risk taking behaviour. We find that Likert scale and non-incentivised framed survey questions are not sufficient substitutes for costlier incentivised methods in rural Niger. Instead, the incentivised framed question works best while a simplified incentivised lottery question works almost as well. More risk and ambiguity averse farmers are less likely to adopt fertiliser microdosing indicating the importance of insurance and strategies to promote learning.     

‘Fat cat’ lawyers and ‘illegal’ migrants: the impact of intersecting hostilities and toxic narratives on access to justice

ABSTRACT

This article examines how three spheres of hostility intersect to prevent effective access to justice for those living with insecure immigration status. The neoliberal governance model, the barren justice landscape and the hostile environment are supported by the cynical construction of the ‘fat cat’ lawyer and the toxic ‘folk devil’ narrative of the ‘bogus’ asylum seeker. To the extent that the judiciary have frustrated the more obvious, ideologically driven, attempts to restrict access to justice for migrants, the austerity predicated measures pursuant to the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO) have completely altered the legal landscape. The analysis is informed by the findings of the ‘Legal advice and support for persons with insecure status’ project (hereafter LAPIS) in Nottingham which explores the challenges faced by service providers and the lived experiences of those with insecurity of status. It is clear that access to justice is a passport to the realisation of other rights, yet participants struggled to access a remedy because legal advice is too often out of reach.     

Estimating Individual Contributions to Complex DNA SNP Mixtures.,

High‐throughput sequencing (HTS) of large panels of single nucleotide polymorphisms (SNPs) provides an alternative or complimentary approach to short tandem repeats (STRs) panels for the analysis of complex DNA mixture forensic samples. For STRs, methods to estimate individual contribution concentrations compare capillary electrophoresis peak heights, peak areas, or HTS allele read counts within a mixture. This article introduces three approaches (mean, median, and slope methods) for estimating individual DNA contributions to forensic mixtures for HTS/massively parallel sequencing (MPS) SNP panels. For SNPs, the major:minor allele ratios or counts, unique to each contributor, were compared to estimate contributor proportion within the mixture using the mean, median, and slope intercept for these alleles. The estimates for these three methods were typically within 5% of planned experimental contributions for defined mixtures.     

EU issue voting and the 2014 European Parliament elections: a dynamic perspective

EU issue voting in European Parliament elections has been shown to be highly conditional upon levels of EU politicization. The present study analyzes this conditionality over time, hypothesizing that the effect of EU attitudes on EP vote preferences is catalyzed as EP elections draw closer. In contrast to extant cross-sectional post-election studies, we use a four-wave panel study covering the six months leading up to the Dutch EP elections of 2014, differentiating between party groups (pro, anti, mixed) and five EU attitude dimensions. We find that EU issue voting occurs for both anti- and pro-EU parties, but only increases for the latter. For mixed parties we find no effect of EU attitudes, yet their support base shifts in the anti-EU direction as the elections draw closer. The overarching image, however, is one of surprising stability: EU attitudes form a consistent part of EP voting motivations even outside EP election times.