The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries’ IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions’ IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries’ IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting’s globalization.
This paper sheds light on the links between media and political polarization by looking at the introduction of broadcast TV in the US. We provide causal evidence that broadcast TV decreased the ideological extremism of US representatives. We then show that exposure to radio was associated with decreased polarization. We interpret this result using a simple framework that identifies two channels linking media environment to politicians' incentives to polarize. First, the ideology effect: changes in the media environment may affect the distribution of citizens' ideological views, with politicians moving their positions accordingly. Second, the motivation effect: the media may affect citizens' political motivation, changing the ideological composition of the electorate and thereby impacting elite polarization while mass polarization is unchanged. The evidence on polarization and turnout is consistent with a prevalence of the ideology effect in the case of TV, as both of them decreased. Increased turnout associated with radio exposure is in turn consistent with a role for the motivation effect.
In recent years, populism has attracted considerable interest from social scientists and political
commentators (Panizza 2005, Bale et al. 2011, Mudde 2004, Berezin 2013, Rovira Kaltwasser
2013), despite the fact that, “[t]he mercurial nature of populism has often exasperated those
attempting to take it seriously” (Stanley 2008, 108). Indeed, the term ‘populism’ is both widely
used and widely contested (Roberts 2006; Barr 2009).1 It has been defined based on political,
economic, social, and discursive features (Weyland 2001, 1) and analyzed from myriad
theoretical perspectives—including structuralism, post-structuralism, modernization theory,
social movement theory, party politics, political psychology, political economy, and democratic
theory—and a variety of methodological approaches, such as archival research, discourse
analysis, and formal modeling (Acemoglu et al. 2011, Ionescu and Gellner 1969, Canovan 2002,
Hawkins 2009, Goodliffe 2012, Postel 2007). As observed by Wiles, “to each his own definition
of populism, according to the academic axe he grinds” (Wiles, in Iunescu and Gellner 1969, p.
Much of the current scholarship on wartime violence, including studies of the combatants themselves, assumes that women are victims and men are perpetrators. However, there is an increasing awareness that women in armed groups may be active fighters who function as more than just cooks, cleaners, and sexual slaves. In this article, the author focuses on the involvement of female fighters in a form of violence that is commonly thought to be perpetrated only by men: the wartime rape of noncombatants. Using original interviews with ex-combatants and newly available survey data, she finds that in the Sierra Leone civil war, female combatants were participants in the widespread conflict-related violence, including gang rape. A growing body of evidence from other conflicts suggests that Sierra Leone is not an anomaly and that women likely engage in conflict-related violence, including sexual violence, more often than is currently believed. Many standard interpretations of wartime rape are undermined by the participation of female perpetrators. To explain the involvement of women in wartime rape, the author argues that women in armed group units face similar pressure to that faced by their male counterparts to participate in gang rape. The study has broad implications for future avenues of research on wartime violence, as well as for policy.
Why do some armed groups commit massive wartime rape, whereas others never do? Using an original dataset, I describe the substantial variation in rape by armed actors during recent civil wars and test a series of competing causal explanations. I find evidence that the recruitment mechanism is associated with the occurrence of wartime rape. Specifically, the findings support an argument about wartime rape as a method of socialization, in which armed groups that recruit by force—through abduction or pressganging—use rape to create unit cohesion. State weakness and insurgent contraband funding are also associated with increased wartime rape by rebel groups. I examine observable implications of the argument in a brief case study of the Sierra Leone civil war. The results challenge common explanations for wartime rape, with important implications for scholars and policy makers.
Outsiders No More? brings together a multidisciplinary group of scholars to consider pathways by which immigrants may be incorporated into the political processes of western democracies. At a time when immigrants are increasingly significant political actors in many democratic polities, this volume makes a timely and valuable intervention by pushing researchers to articulate causal dynamics, provide clear definitions and measurable concepts, and develop testable hypotheses. By including historians, sociologists, and political scientists, by ranging across North America and Western Europe, by addressing successful and failed incorporative efforts, this handbook offers guides for anyone seeking to develop a dynamic, unified, and supple model of immigrant political incorporation.
A Journey with Margaret Thatcher is an extraordinary insider’s account of British foreign policy under Margaret Thatcher by one of her key advisers. Providing a closeup view of the Iron Lady in action, former high-ranking diplomat Robin Renwick examines her diplomatic successes – including the defeat of aggression in the Falklands, what the Americans felt to be the excessive influence she exerted on Ronald Reagan, her special relationship with Mikhail Gorbachev and contribution to the ending of the Cold War, the Anglo-Irish agreement, her influence with de Klerk in South Africa and relationship with Nelson Mandela – and what she herself acknowledged as her spectacular failure in resisting German reunification. He describes at first hand her often turbulent relationship with other European leaders and her arguments with her Cabinet colleagues about European monetary union (in which regard, he contends, her arguments have stood the test of time better and are highly relevant to the crisis in the eurozone today). Finally, the book tells of her bravura performance in the run up to the Gulf War, her calls for intervention in Bosnia and the difficulties she created for her successor. While her faults were on the same scale as her virtues, Margaret Thatcher succeeded in her mission to restore Britain’s standing and influence, in the process becoming a cult figure in many other parts of the world.
This book examines the foreign policy decisions of the presidents who presided over the most critical phases of America's rise to world primacy in the twentieth century, and assesses the effectiveness and ethics of their choices. Joseph Nye, who was ranked as one of Foreign Policy magazine's 100 Top Global Thinkers, reveals how some presidents tried with varying success to forge a new international order while others sought to manage America's existing position. Taking readers from Theodore Roosevelt's bid to insert America into the global balance of power to George H. W. Bush's Gulf War in the early 1990s, Nye compares how Roosevelt, William Howard Taft, and Woodrow Wilson responded to America's growing power and failed in their attempts to create a new order. He looks at Franklin D. Roosevelt's efforts to escape isolationism before World War II, and at Harry Truman's successful transformation of Roosevelt's grand strategy into a permanent overseas presence of American troops at the dawn of the Cold War. He describes Dwight Eisenhower's crucial role in consolidating containment, and compares the roles of Ronald Reagan and Bush in ending the Cold War and establishing the unipolar world in which American power reached its zenith.
The book shows how transformational presidents like Wilson and Reagan changed how America sees the world, but argues that transactional presidents like Eisenhower and the elder Bush were sometimes more effective and ethical. It also draws important lessons for today's uncertain world, in which presidential decision making is more critical than ever.
On July 1, 2012, Senegal held legislative elections to select
all 150 members of the twelfth National Assembly, the lower
chamber—and the only fully elected one—in this West African
country of approximately twelve million people. The
legislative elections followed a hotly contested presidential
election in which Abdoulaye Wade, president over the last
twelve years, sought a controversial third term and lost by a
historic margin. Wade and other leaders of his Senegalese
Democratic Party (PDS) sought a legislative majority that
would force the new president, Macky Sall, into cohabitation.