Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments

Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.     

The Characteristics and Unmet Housing Program Needs of Disabled HUD-Assisted Households

The mismatch between the housing needs of persons with a disability and the housing programs designed to accommodate those needs is an important housing policy concern. The U.S. Department of Housing and Urban Development (HUD) sponsors several programs designed to improve the housing conditions of persons with a disability, but we know little about the characteristics of persons with a disability, among those receiving federal housing assistance, or the degree to which persons with a disability are served by HUD-sponsored housing programs that are designed to meet the needs of persons with a disability. Our study relies on administrative data from HUD and the U.S. Census Bureau to address this research gap. We find that many persons with a disability are served by HUD-sponsored programs that are not designated for persons with a disability, even when disability accommodations have been requested, and a similarly large share of persons with a disability live in potentially eligible low-income households that do not receive HUD assistance.     

Fiscal Austerity and Rental Housing Policy in the United States and United Kingdom, 2010–2016

After the 2008 global financial crisis, both the United States and the United Kingdom introduced austerity policies targeted at particular elements of their national budgets. The purpose of this article is to compare the nature of this retrenchment; the similarities and differences in how it was implemented; and its initial impacts on one of the expenditure areas particularly affected: affordable rental housing programs and housing support for low-income households. Using a wide range of data sources, we find evidence of political and fiscal policy analogies in the timing and forms of the initial policy choices and how these were modified in the face of economic and political pressures. There are considerable similarities both in the instruments used to reduce housing expenditures and in the early impacts on support mechanisms and recipients. However, we find different histories and trajectories of support between the two countries that suggest that the longer term differences in outcomes may be more important.     

Intraparty Hostility: Social Identity,Subidentity, and the Hostile Media Effect in a Contested Primary

The hostile media effect (HME) has generally been tested in terms of in-groups and out-groups, with a “neutral” story in between. This ignores the nature of many social groups as comprising subgroups, often but not always sharing feelings of connectedness and purpose. In cases when bounded subgroups are at odds with one another, HME provides little guidance. A contested partisan primary provides such a case. This study takes identity centrality, candidate favorability, and perceived social network homogeneity as measures of partisanship and involvement, hypothesizing relationships between each and perceived bias against one’s candidate and party. Findings show that markers of candidate-focused social identity predict greater perceived bias against one’s candidate during the 2016 primary season, while party-focused identity fails to predict perceived bias against one’s party. This suggests that candidate support identity overrides plain partisanship during primaries, supporting concern that a heated primary might damage general election party unity. Subsequent postconvention findings suggest that the salience of candidate-focused identity fades, while homogeneity of one’s network regarding party support helps to make perceived hostility toward one’s party identity more salient. However, as campaigns become more candidate-centered, the contestation between nested candidate and party identities may grow fiercer.     

中美建交与两国在朝鲜半岛互动模式的转化

从国家互动理论的视角来考察中美与朝鲜半岛问题是一种有益的学术尝试。朝鲜战争使中美长期处于冲突型互动模式,直至中美建交,两国在朝鲜半岛的互动模式开始转化。中美建交虽然没有立即使两国在朝鲜半岛互动的性质发生转变,但建交给两国领导人带来的认知变化、直接政治互动的增多及两国朝鲜半岛政策的局部调整,为双方在朝鲜半岛进行的合作性互动提供了契机,由此,中美在朝鲜半岛的互动由建交前的冲突型互动逐渐向竞争型互动转化。     

Women,Science and Culture: Science in the Nineteenth-century Periodical

The Victorian periodical press offers unique insights into many diverse areas of nineteenth-century experience, and the complex relations between gender, science and culture in particular, yet it has been consistently marginalized as a primary resource in academic study. The Science in the Nineteenth-century Periodical (SciPer) project at the universities of Sheffield and Leeds is creating a new point of access to a wide range of non-specialist periodicals across the century by means of a fully searchable electronic index. By detailing the entire contents of each journal, and not just those articles that have a clear scientific relevance, it becomes clear that science formed a fundamental and integral part of nineteenth-century culture. The electronic index, moreover, will include hypertext cross-reference links that will allow the user to identify a dialogic pattern of encounters between ostensibly diverse articles, rather than only to browse in a simple chronological mode. By adopting this innovative approach, the SciPer database will reveal the manifold intertextual relations between the fictional works of women writers like Elizabeth Gaskell and the scientific articles that often appeared in the pages of the same magazines, and will show that writers of both sexes and across several different genres actively engaged in vibrant interdisciplinary debates concerning scientific issues in a forum provided by the periodical. Although the SciPer database itself is not specifically focused on issues of gender, the index will include several periodicals aimed explicitly at a female readership and, by providing access to titles still rarely utilized in modern scholarship, it will offer further insights into the important contemporary debates about women and science, as well as the more subtle ways, in which gendered imagery was employed within scientific discourse. This article details some critical findings from Punch , The English Womans Domestic Magazine , Cornhill Magazine and the Review of Reviews .     

美国强大的原因及发展趋势

美国强大的原因可以从势、道、制、术、器与士（即国际格局与国际力量对比、美国的意识形态与核心价值体系、政治经济与社会制度、科技与战略政策制定、经济与军事硬实力、人才培养与储备机制等方面）进行分析。由于新兴国家崛起,美国单极体系已经终结,美国霸权相对削弱,但是美国仍将在相当长的一段时间之内维持“一超”的地位。从劳动生产率、基础科研实力及研发投入、高等教育体系、外资投资环境、人口结构以及新兴产业等因素考察,美国经济长远来看仍具有较大的相对优势。未来美国霸权依然存在,美国二战后所确立的以“结构自由主义”为特征的国际秩序是美国霸权能够持久的最重要的基础,也是二战后西方国家之间的关系能够超越“零和”博弈格局的重要原因。美国对华战略并非遏制,而是“对冲/两面下注”。中美之间存在超越历史上传统大国“零和”博弈的可能,中国领导人提出建立中美新型大国关系的建议反映了这种战略远见。     

亚太地区的安全稳定与俄中利益

亚太地区出现一个全新的局面。一方面,区域内的国际合作正在拓展,一个能够带来区域稳定和安全并得到普遍认同的体系正在形成。另一方面,亚太国家之间争夺地区内影响力的对抗和竞争的危险性日益加重,甚至有可能导致公开冲突并阻碍区域一体化的进程。为此,继续构建一个囊括地区内所有国家的,以合作、互信、对等安全为基础的新机制十分重要。亚太地区的发展直接影响俄罗斯联邦的利益,俄罗斯倡导要确保地区的稳定和安全,以及囊括所有亚太国家的建设性合作。近年来,俄罗斯政府特别重视促进东西伯利亚及远东地区的经济发展,该地区是俄罗斯实现亚太地区一体化的一个重要载体。开展同中国的合作,进一步开发俄罗斯远东地区,对于俄罗斯贯彻经济战略、实现经济现代化、融入亚太地区的经济空间,都具有原则性的重要意义。     

美国《2018年出口管制法》评析与启示

美国《2018年出口管制法》在术语定义和政策声明、出口管制的权限和管理、许可证、确定和控制"新兴和基础技术"出口的要求、涉及与美国全面禁运的国家有关的审查、惩罚和强制执行等方面作出了许多新规定。该法使美国出口管制体系走向法典化、系统化和多边化,建立跨部门许可审查机制,确立"合规协助"条款,扩大了"新兴和基础技术"这一出口管制范围,并扩张出口管制域外管辖权,同时加强了惩罚和执行力度。我国应注重"新兴与基础技术"的管制,完善出口管制系列清单,扩大出口管制管理机构的执法权限,为出口经营者出口合规提供具体指导,严格执行阻断法,推进双边与多边出口管制标准的设立以应对该法的实施。     

美国的“网络自由”战略及其对策

为了操控国际互联网政治传播，关国政府制定和执行一整套“网络自由”战略。所谓的关式“网络自由”是美国国家利益的网络延伸，是美式民主、人权和美国霸权主义在虚拟世界的扩张和体现。美国的“网络自由”战略由理念输出、资金支持、技术研发和组织运作等几个方面构成。要深入揭示美式“网络自由”的虚伪和危害，加强应对美式“网络自由”的综合能力，不断提升对互联网和虚拟社会的管理水平。