This paper explores the dynamics of the highly fluid Italian legislative party system. It uses the same theoretical approach as the paper by Laver and Kato (this issue) to explore the making and breaking of governments in Italy following electoral reform. Under office-seeking motivational assumptions, the electoral system provides incentives for parties to band together into cartels in order to fight elections, with the winning cartel forming a government coalition. Inter-electoral legislative party competition, however, within a structure of permissive rules on the formation of legislative party groups, provides incentives for at least some members of the winning cartel to defect. The facility with which legislative parties can split and combine in Italy creates a highly dynamic decisive structure underpinning the making and breaking of governments. This cannot usefully be analysed with traditional models that take parties as unitary actors and assume that the party system is essentially fixed for the entire inter-electoral period. 相似文献
Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers. 相似文献
The International Monetary Fund's (IMF) new financial interconnectedness agenda, developed in response to postcrisis calls from G20 to better understand systemic financial institutions, deploys a critical approach that stresses the spatial, political, and institutional dimensions of cross‐border financial networks. It portrays global banks as key nodes in those networks, “super‐spreaders” of systemic risk through complex business models that involve yield search, regulatory and tax arbitrage. Yet this critical view does not translate into its policy advice at country level. In regular surveillance of developing countries, the IMF remains committed to a benign view of transnational banking, even when confronted with growing cross‐border fragilities. During crises of cross‐border banking, the IMF tailors its conditionality to minimize domestic regulatory challenges to cross‐border banking models and to propose crisis measures that create new profit opportunities for transnational banks. 相似文献
Political Behavior - Political similarities and differences are often described in terms of left and right. However, while scholars have long focused on their substantive policy content,... 相似文献
The dynamics of change in the Arab world today are part of a much larger global process–the neo-liberal phase of globalisation–that started in the 1980s and engendered a process of state power restructuring, both for peripheral “weak” states and core industrialised countries. Beyond national differences, the restructuring of the Arab states has implied the consolidation of neo-authoritarian political regimes characterised by fragmentation of the power structure and by an increase in informal modes of government (neo-patrimonialism, corruption), accompanied by the parallel political and economic marginalisation of large sectors of society. These less centralised and more elitist regimes are likely to be more dependent and vulnerable than their predecessors to external pressures and foreign influence. 相似文献
Even if there has been some theoretical debate on the role of what has been called the ‘community of care’ in restorative justice (RJ) there has not been much research on, or analysis of, the implications of the role of significant others in its practice. This lack of reflection is especially evident in the case of the victims’ community of care, despite findings that would indicate a systematic lack of participation of victim’s supporters in restorative practices. Through the qualitative analysis of 35 interviews with victims of crime who consented to attend mediation (direct and indirect), an attempt to describe and discuss the characteristics of victim’s communities of care that may become relevant for the practice of RJ is made. Results indicate that, despite a victims’ need for company or support, victims tend to disclose few details about the offense, its consequences and the mediation offered as a way to protect their loved ones or to avoid possible negative reactions from their communities. Theoretical and practical implications of these findings are offered. 相似文献
While police work comes with a slew of dangers, little research has focused on deaths of police dogs in the line of duty. The purpose of this paper is to begin a conversation about violence toward police dogs and the treatment of animals working with the police.
To do so, a database of 96 police dogs that died in the line of duty in the United States between 2011 and 2015 was compiled, drawn from the Officer Down Memorial Page. More police dog deaths were reported in 2014 and 2015, during summer months, with half clustering in the Southern US. The victim police dogs were mostly younger and recently employed by the policing agency. The most frequent cause of death was heat exhaustion, followed by gunfire and automobiles. Most offenders were apprehended by police or shot.
Policymakers and researchers should encourage systematic data collection for a better understanding of the extent of the issue. 相似文献
This special issue aims at analyzing music as a site of social semiosis, i.e., at investigating the manifold ways in which music is constituted as a socially shared event. The papers collected here follow three main threads, considered as central aspects of music making: studying the kind of coordination and participation required to make music together; looking at the semiotic resources employed by musicians to construct their roles in interaction; examining the relationship between language and music. A variety of perspectives is adopted, ranging from social semiotics to conversation analysis, anthropology, multimodal analysis, and critical discourse analysis. Such a variety is also reflected in the musical traditions – Western art music, jazz, gospel, church hymns, pop music – and in the settings under examination, which comprise instructional activities like musical classes and rehearsals, as well as ordinary conversations and written accounts of musicians' biographies. Issues of epistemicity and authority, intersubjectivity, correction of musical action, solidarity, and ideology are thereby addressed. The issue thus aims at exploring the richness and complexity of music making as a social practice, and documents how the integration of different disciplinary perspectives can offer fruitful insights on music as a domain of sociality which lies at the intersection of aurality and writing, norm and creativity, individuality and collectiveness. 相似文献