The accountants are coming! How accountants can help policymakers in social program evaluation

Recently, numerous writers, accountants and non-accountants alike, have considered the relative merit of extending the scope of accountants' activities to include a role in social program evaluation. This paper attempts, firstly, to offer a framework which identifies various aspects of the evaluation process and, secondly, to highlight the contribution accountants can make within that framework. The paper consists of three sections. The first section considers activities which are typically performed by accountants in the profit-seeking sector of economy. The second section describes various facets of evaluation and the stages of program development, and attempts to integrate the two via a differential evaluation process. In the concluding section, it suggests that accountants do have a significant contribution to make to social program evaluation, and that this contribution is consonant with their role in profit-seeking enterprises. However, the paper also seeks to caution about the areas where accountants cannot and should not be expected to make contributions without specific training beyond their accounting expertise.     

Joanna Jamel: Transphobic Hate Crime

Jindal Global Law Review -     

Democracy and dictatorship revisited

We address the strengths and weaknesses of the main available measures of political regime and extend the dichotomous regime classification first introduced in Alvarez et al. (Stud. Comp. Int. Dev. 31(2):3–36, 1996). This extension focuses on how incumbents are removed from office. We argue that differences across regime measures must be taken seriously and that they should be evaluated in terms of whether they (1) serve to address important research questions, (2) can be interpreted meaningfully, and (3) are reproducible. We argue that existing measures of democracy are not interchangeable and that the choice of measure should be guided by its theoretical and empirical underpinnings. We show that the choice of regime measure matters by replicating studies published in leading journals.     

Committed or Conditional Democrats? Opposition Dynamics in Electoral Autocracies

In electoral autocracies, opposition coalition formation offers the best hope of getting to democracy. Yet forming electoral coalitions also entails convincing opposition voters to ignore compromises and engage in the cross‐party voting necessary for opposition victory. To what extent are voters committed to defeating the autocratic incumbent even if it would result in dislikable outcomes? A survey experiment in Malaysia finds that opposition voters overwhelmingly express pretreatment support for the opposition coalition. But when exposed to a treatment vignette about which member party might lead the next government, many voters retract their support. Specifically, voters’ support for the coalition declines when their least preferred member is expected to control the government and when they can vote for a closer ideological alternative outside of the coalition. Although voters are committed to opposition unity and democratic transition, that commitment is sensitive to the anticipated consequences of an opposition victory.     

Genetic profile of nine STR loci among Goud and Padmashali populations of Andhra Pradesh, India

We have analysed nine autosomal STR loci (D3S1358, vWA, FGA, D8S1179, D21S11, D18S51, D5S818, D13S317, D7S820) in Goud and Padmashali populations belonging to Chittoor and Cuddapah districts of Andhra Pradesh, India, respectively. This data was compared with the available data on Indian populations. Heterozygosity (H), power of discrimination (PD), probability exclusion (PE), typical paternity index (TPI), polymorphism information content (PIC), exact test with Bonferroni corrections and Arlequin analysis were carried out. Average heterozygosity observed in Goud and Padmashali populations were 0.82 and 0.81, respectively. Similarly, PD, PE, TPI and PIC have been found to be almost same between these two populations. Overall data analysis suggests the existence of sub-structuring in Indian populations.     

Timing and targeting of state repression in authoritarian elections

Autocrats face a fundamental tension: how to make elections appear credible (maintaining legitimacy) without losing control over outcomes (losing power). In this context, we claim that incumbents choose the timing and targets of state repression strategically. We expect that before elections, regimes will moderate their use of violence against ordinary citizens, while simultaneously directing state-sponsored repression towards opposition elites. Ordinary citizens are likely to experience greater repression after the election. We test these expectations using unique events-based repression data, conducting cross-national analysis of all presidential elections in authoritarian regimes from 1990 to 2008 to understand the timing and targeting of repression around elections under authoritarian regimes. In keeping with our expectations, we find that in the months prior and during the election, opposition leaders experience greater rates of repression than voters. We suspect that incumbents find it more effective to repress electoral challengers, since these pose a direct threat to their victory. Conversely, incumbents resist repressing voters whose support they need at the polls to win and to legitimize the election itself.     

Quantitative evaluation of europium in blue ballpoint pen inks/offset printing inks tagged with europium thenoyltrifluoroacetonate by spectrofluorometry and ICP-AES

Tagging of writing/printing inks with suitable inorganic taggants such as rare-earth chelates has the potential to help document examiners identify fraud in sensitive written/printed documents. Selection of rare-earth chelates as taggants primarily depends on the satisfactory sensitivity of analytical determination and the absence of the taggants in normal varieties of inks used for document writing/printing. Spectrofluorometric determination of trace amounts of europium in blue ballpoint pen inks and offset printing inks tagged with europium thenoyltrifluoroacetonate was carried out with sodium tungstate solution. Sodium tungstate acts as a specific reagent that enhances the fluorescence intensity of the Eu3+ ion. The excitation and emission wavelengths are 270 nm and 605 nm respectively. The results were compared with the data obtained with ICP-AES. Satisfactory recoveries were observed with precision better than 5% RSD and comparable accuracy. Under the optimized experimental conditions, detection limits and quantitation limits were determined. The detection limits obtained by spectrofluorometry and ICP-AES were 0.01 microg/mL and 0.006 microg/mL respectively whereas the limits of quantitation were about 0.03 microg/mL and 0.018 microg/mL respectively. The spectrofluorometric method is rapid, selective, sensitive and accurate for the determination of europium in blue ballpoint pen ink and offset printing inks and may be suitable for application in the examination of sensitive documents to aid in document related crime investigation. The advantages and limitations of the tagging approach and proposed analytical techniques are discussed.     

Vulnerabilities of Institutional Checks in Indian Federalism: The Case of the Adarsh Society Scam in Mumbai

In developing countries, separation of powers coexists with corruption by the ruling elite. This can be attributed to informal institutions, which counter the formal checks and balances. We demonstrate, by studying the Adarsh scam, the vulnerabilities of checks and balances. Fourteen actors belonging to different tiers of the Indian federal setup who could have vetoed the project or certain permissions failed to do so.We find that 54 percent of the checks collapsed because of quid pro quo, 21 percent due to being overridden, 4 percent due to misrepresentation, 7 percent due to absorption, and 14 percent due to omissions in the process.     

Chemical poisoning in three Telengana districts of Andhra Pradesh.

Medical records of (i) toxico-medico-legal death cases from three districts of Telengana region in the state of Andhra Pradesh, viz. Hyderabad, Ranga Reddy and Medak, and (ii) clinical toxicology cases in suspected poisoning from hospitals in and around Hyderabad city were examined for a period of 5 calendar years. The age group at risk in both the types of cases is 15-24. The cause of suicides includes physical illness, family/spouse problems and financial problems. Labourers form a dominant risk group in rural and semi-urban industrial area, whereas in urban area the employees were the dominant risk group. The agricultural pesticides and household insecticides were the predominant poisons used for suicide purposes.