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.     

The Koguryo controversy, national identity, and Sino-Korean relations today

In July 2004, a Chinese claim that the ancient Kingdom of Koguryo (37 BC-AD 668) was China's vassal state ignited a firestorm of protest in South Korea. The decade-long South Korean love affair with China appears to have ended, as increasing numbers of South Koreans have begun to view their colossal neighbor with new suspicion. What were the causes and consequences of this controversy? Rather than forwarding the usual political, economic and security explanations, this paper interrogates the deeper identity politics at stake, arguing that the Koguryo controversy implicates the very meaning of being Korean or Chinese in the 21st century.     

The Causal Mechanism Theory of Legal Causation

Theories of legal causation that identify the concept with probability-raising generate false positives where the defendant's conduct raises the probability of harm but brings about that harm in the wrong kind of way. Moreover, what the law seeks to deter is not conduct that raises the probability of harm, but rather conduct that is dangerous. A legal or proximate cause is one that harms the plaintiff through the causal mechanism that sustains the lawful generalization that the defendant's conduct was dangerous.     

Review of Marilyn French,Shakespeare's division of experience †

SHAKESPEARE'S DIVISION OF EXPERIENCE by Marilyn French. (Summit Books — Simon and Schuster, 1981). 376pp., $15.95.     

Rural artisans and peasant mobilisation in the socialist international: The fasci siciliani

This article explores the conditions under which peasant cultivators and rural artisans participate in movements of social transformation, a case in point being the Fascio movement of Sicily in the late nineteenth century. It analyses the reasons why artisans could play a critical role in politicising local protest and articulating it with pan‐European socialist movements, by describing their relations to other classes in a differentiated peasant community.     

Theorizing Gender and Musical Composition in the Computerized Classroom

Classroom The increased use of information technology in schools is generally perceived as a positive, dynamic step into the future. By providing IT facilities for all children throughout their education we are affording them access to a wider range of career opportunities and educational experiences. Feminists have long debated the extent to which technology can be exclusionary for women because of its construction as a masculine domain, emphasizing 'masculine' characteristics of mastery, skill and control. By focusing on the music classroom, Armstrong explores gender and the compositional process and the effects of an overtly technological approach to composition. In the early part of the essay, she draws on Sherry Turkle's early work based on observations of male and female computer programmers. Despite observing a variety of computational styles Turkle concluded that, although technology allowed for this diversity, computer culture did not, noting that many females preferred a style that did not favour the canonical, plan-oriented, abstract thinkers who 'constitute an epistemological elite'. In her own research, Armstrong found that girls often became alienated from their own creative work because the culture of the music classroom appears to privilege a particular style of working. By focusing on the singing voice and the corporeal, Armstrong draws on aspects of cyberfeminism to illustrate how girls can transcend and subvert this masculine culture.     

On the Micropolitics and Edges of Survival in a Technocapital Sacrifice Zone

This article explores the industrial sacrifice zone of Endicott, New York, which in 1924 became the birthplace of International Business Machines Corporation and quickly established itself as an industrial launching pad for the production and innovation of modern computing technologies. Drawing on ethnographic research and taking a micropolitical ecology approach, I consider industrial decay and community corrosion key agents for understanding the sedimentary record of neoliberal “technocapitalism” [Suarez-Villa, Luis. 2009. Technocapitalism: A Critical Perspective on Technological Innovation and Corporatism. Philadelphia, PA: Temple University Press]. In particular, I explore here how the flip-side of local narratives of deindustrialization and economic sacrifice are other narratives of coping and navigating community decline. These local sacrifice zone narratives, I argue, expose key dimensions of surviving corporate neoliberal and technocapital sacrifice.