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.     

Time for a New Paradigm? Past and Present Transitions in Economic Policy

This article seeks to place the UK's present economic ‘moment’ in historical context. Over the course of the decade since the 2007 financial crisis, it has increasingly been acknowledged that a cyclical crisis has become a structural crisis. The failure of most economists to predict the financial crash in the first place, and the inadequacy of economic policy in responding to its lasting effects, has led many to conclude that economics itself is in crisis. This article seeks to contribute to a better understanding of the present period of disjuncture. Drawing on theories of paradigm shift from both the physical and social sciences, we argue that the speed of change in UK economic policy is comparable to the two major historical transitions that ended with the post‐war consensus and neoliberalism. We conclude by offering some remarks on how and where the present change might take us.     

Rhetorical citizenship: studying the discursive crafting and enactment of citizenship

This article argues for the relevance of a rhetorical approach to the study of citizenship, proposing the concept of rhetorical citizenship as a term for a fourth dimension of citizenship and as a scholarly approach to the topic in addition to the dimensions of status, rights, and identity commonly recognized in the literature. We show how this view aligns with current views of the multidi Citizenship Studies mensionality of citizenship, explain our use of the term rhetoric, and illustrate the usefulness of a rhetorical approach in two examples. In close textual readings both examples – one vernacular, one elite – are shown to discursively craft and enact different notions of citizenship vis-a-vis the European refugee crisis. We conclude that a rhetorical perspective on public civic discourse is useful in virtue of its close attention to discursive creativity as well as to textual properties that may significantly, but often implicitly, affect citizens’ understanding of their own role in the polity, and further because it recognizes deep differences as inevitable while valorizing discourse across them.     

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.     

A nexus between labour movement and labour movement: the Knights of Labor and the financial side of global labour history

The rise of global and transnational labour history has revolutionised the study of working-class movements and individuals and the global forces that shaped them. Some of the more mundane considerations of these movements, however, have so far been neglected in this rapidly growing field. One of the most important of these considerations was money, or in other words the financial affairs of transnational movements such as trade unions and political parties. This article is a call to write the financial side of global labour history. It focuses on a global working-class movement that is itself often neglected in the historical literature, the Knights of Labor, and their outposts in Britain and Ireland. It examines the history of the British and Irish Knights through the prism of their financial history, so far as we can reconstruct it from the scanty sources that are available. This article argues that their financial ties with the United States and a series of embezzlement cases became major causes of their decline and, ultimately, their dissolution. Finally, this article draws conclusions from the financial misadventures of the British and Irish Knights of Labor that are relevant to the study of other international working-class movements and to the writing of global labour history in general.     

Social history, (Neo-)revisionism and mapping the 1930s Spanish left*

Revisionist historians and their Neo-Revisionist/conservative fellow travellers identify the Spanish left as the main cause of the civil war (1936–1939) that culminated in the establishment of the Franco dictatorship. Such claims are possible because these historians distort both the history of the left and the nature of social protest and mass mobilisation during these years. In part, the reliance of Neo-Revisionist/conservative historians on the methods of traditional political history – combined with their stubborn aversion to social history – makes it impossible for them to understand the left. This article argues that only through social history is it possible to comprehend the complex and shifting nature of protest dynamics in the 1930s. Indeed, many of the conflicts that played out in the political arena during these years were conditioned by structural economic problems and social tensions that resulted in diverse forms of radical contestation among the grassroots of leftist movements. Social, and indeed cultural history, are, therefore, central to any analysis of the myriad forms of these protest energies that flowed from the bottom up to shape the orientation of the leftist organisations.     

Wage labour and capitalism: a comparative and historical analysis of Eritrea and Kenya

Abstract

This paper seeks to explain the development of capitalism in Eritrea and Kenya from a labour history perspective. Indeed, the assumption in this research is that capitalism can only be explained by taking into consideration free wage labour as one of the sine qua non conditions for the existence of the capitalist mode of production. Therefore, the article looks at the paradigmatic socio-economic shifts: from unfree to free labour, from free to precarious labour and from unfree to precarious labour. These are the result of the complicated relationship that exists between capital and labour. The point of departure of the analysis is the Nieboer-Domar hypothesis on the structural origins of slavery, which despite severe criticism, it has been largely remained unchallenged until the present. In Eritrea, colonised by Italy, and Kenya, colonised by England, free wage labour fully developed between the nineteenth and twentieth century. This could be considered the era of the advent of capitalism, with the advent, for a fraction of the working population, of labour relations based on wages. The precarisation of life of free wage workers is also partially analysed in this article.     

International Disorder and China's Strategic Thoughts

Since the 2008 international financial crisis,international political and economic disorder has become obvious.Major reasons are the decline of US-led Western developed economies' global influence;US and other Western countries inaction or ineffective actions;power diffusion allowing non-state actors to intervene;a global governance short of needed rules;and mainstream economic theory's overemphasis on market roles.International disorder is a long-term process posing a potential threat to China' s national interests.The situation challenges China to create an international economic and trade order,thereby shaping itself as prophet of global free trade,shaper of international economic and trade rules,and trendsetter for globalization.     

Rethinking public policy in agriculture: lessons from history,distant and recent

This article reviews the histories of agricultural policy in 11 of today's developed countries between the late-nineteenth and the mid-twentieth century and in 10 developing and transition economies since the mid-twentieth century. After discussing the theoretical limitations of the prevailing orthodoxy, the article discusses the history of a wide range of agricultural policies concerning issues like land, knowledge (e.g., research, extension), credit, physical inputs (e.g., irrigation, transport, fertilizers, seeds), farm income stability (e.g., price stabilisation measures, insurances, trade protection), marketing, and processing. The article ends by discussing the policy lessons that may be learned from these historical experiences.     

把握中韩关系发展的三个层面,开启互利共赢新时代

中韩关系自建交以来飞速发展,其动力来源于双边层面上两国经贸与人文交流的迅猛发展、半岛层面上双方共识的不断扩大以及地区层面上基于东北亚局势变化两国政府的选择。习近平主席访韩为中韩关系发展提出了新的要求并提供了新的契机。未来中韩关系要想进一步保持发展势头,需要在双边层面上增强沟通与合作,半岛层面上扩大交流与共识以及地区层面共同为东北亚乃至整个亚洲提供有效的公共产品,从而开启中韩互利共赢的新时代。