Expertise-based lobbying and accounting regulation

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision-making, these institutions depend on the expertise of potentially self-interested lobbyists. This expertise-provision element tends to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting regulator that explicitly focuses on the provision of relevant information by lobbyists. It suggests that lobbying will generally be non-controversial, i.e. either those opposed to a standard will lobby or those favouring it, but not both. Analysis of the model furthermore implies an important role for the regulator’s ex ante leanings, both perceived and real, even when the regulator treats all information received impartially. This implies an important role for the institutional context of accounting regulation.     

On Variable Importance in Linear Regression

The paper examines in detail one particular measure of variable importance for linear regression that was theoretically justified by Pratt (1987), but which has since been criticized by Bring (1996) for producing “counterintuitive” results in certain situations, and by other authors for failing to guarantee that importance be non-negative. In the article, the “counterintuitive” result is explored and shown to be a defensible characteristic of an importance measure. It is also shown that negative importance of large magnitude can only occur in the presence of multicollinearity of the explanatory variables, and methods for applying Pratt's measure in such cases are described. The objective of the article is to explain and to clarify the characteristics of Pratt's measure, and thus to assist practitioners who have to choose from among the many methods available for assessing variable importance in linear regression.     

Confirmatory Factor Analysis of the Life Satisfaction Index

Factor models of the construct of well-being in later life have shown mixed results. Here we evaluated the factor structure of the Life Satisfaction Index A (LSIA), a widely used measure. Confirmatory factor analyses using a sample of community living aged people (N = 187) suggested that a unidimensional model was not appropriate for the scale. Moreover, only two of the 10 models previously proposed for the LSIA was found to fit reasonably well. These models (Bigot, 1974; Hoyt and Creech, 1983) consisted of only eight of the 20 LSIA items. Models which utilized all 20 LSIA items tended to fit poorly, whereas, those based on subsets of items generally showed improved fit. Allowing correlated factors also improved the fit. Throughout, fit indices were computed using the Satorra-Bentler scaled test statistic because the data were not normally distributed. These results highlight the importance of theory and construct development prior to actual scale development in social indicators research.     

Continued Reductions in Mortality at Advanced Ages

Mortality data for 30 mostly developed countries available in the Kannisto–Thatcher Database on Old‐Age Mortality (KTDB) are drawn on to assess the pace of decline in death rates at ages 80 years and above. As of 2004 this database recorded 37 million persons at these ages, including 130,000 centenarians (more than double the number in 1990). For men, the probability of surviving from age 80 to age 90 has risen from 12 percent in 1950 to 26 percent in 2002; for women, the increase has been from 16 percent to 38 percent. In the lowest‐mortality country, Japan, life expectancy at age 80 in 2006 is estimated to be 6.5 years for men and 11.3 years for women. For selected countries, average annual percent declines in age‐specific death rates over the preceding ten years are calculated for single‐year age groups 80 to 99 and the years 1970 to 2004. The results are presented in Lexis maps showing the patterns of change in old‐age mortality by cohort and period, and separately for men and women. The trends are not favorable in all countries: for example, old‐age mortality in the United States has stagnated since 1980. But countries with exceptionally low mortality, like Japan and France, do not show a deceleration in death rate declines. It is argued that life expectancy at advanced ages may continue to increase at the same pace as in the past.     

Fourier methods for analyzing piecewise constant volatilities

AStA Advances in Statistical Analysis - We develop procedures for testing whether a sequence of independent random variables has constant variance. If this is fulfilled, the modulus of a...     

Subsidiarity and social citizenship: Social assistance schemes in Austria,Belgium, Switzerland and Norway

Previous research has emphasised that conditionality impinges on social citizenship. However, a systematic assessment examining the impact of functional and territorial subsidiarity has been overlooked. Developing seven operational criteria – rights, means testing, conditionality, voice and choice, discretion, benefit's adequacy and supplementary system – we determined levels of subsidiarity and social citizenship in social assistance schemes. Analysing the benefit reform trajectories of Austria, Belgium, Norway and Switzerland, we conclude that social assistance schemes have not improved. Low benefits, means testing and work linkage have strengthened functional subsidiarity, whereas questions of voice and choice are rarely on the agenda. Caseworkers’ discretion and local administration have sustained territorial subsidiarity. Therefore, considering the potential role that benefits could play in the welfare state, low up‐take minimises the redistributive potential and, in general, risk has substantially shifted towards social assistance.     

Crossing Boundaries: Internal,Regional and International Migration in Cameroon

Internal and international migration increasingly continues to be of global importance for development policies and programmes, but the dearth of data on migration for African countries and the limited focus on the structural conditions that motivate migration from specific localities within the region remain glaring. In this study, we examine the patterns and drivers of migration in Cameroon, focusing on the dynamics of rural–urban migration, migrant circulation, regional economic migrants and refugees, international migration, brain drain and returns from emigration. Consequent upon regional conflicts and instability, we highlight the refugee problem in Cameroon and significant challenges in addressing it. Finally, we underscore the policy and research challenges necessary to harness the potentials of internal and international migration for national development.     

Why do Europeans Migrate to Berlin? Social‐Structural Differences for Italian,British, French and Polish Nationals in the Period between 1980 and 2002*

One of the main issues in migration research concerns the reasons migrants have for crossing borders. It is assumed in the research that migration is primarily economically driven. In recent studies, however, the importance of social and cultural reasons for migration has become apparent. In this context, the present contribution discusses the reasons for the migration of Europeans from Italy, France, the United Kingdom, and Poland who moved to Germany (Berlin) between 1980 and 2002. In this case, it can be shown empirically that purely economic reasons play a lesser role in migration than is generally assumed, whereas social and cultural motives actually have a much greater influence. Primary data gathered in Berlin early in 2002 form the empirical foundation of the study. Multinomial logistic regressions are used to discuss the function of social‐structural differences (e.g., nationality, age, gender, education, social origin) in the formation of individual reasons for migration.     

On the equilibrium of voting games with abstention and several levels of approval

We study the core of “(j, k) simple games”, where voters choose one level of approval from among j possible levels, partitioning the society into j coalitions, and each possible partition facing k levels of approval in the output (Freixas and Zwicker in Soc Choice Welf 21:399–431, 2003). We consider the case of (j, 2) simple games, including voting games in which each voter may cast a “yes” or “no” vote, or abstain (j = 3). A necessary and sufficient condition for the non-emptiness of the core of such games is provided, with an important application to weighted symmetric (j, 2) simple games. These results generalize the literature, and provide a characterization of constitutions under which a society would allow a given number of candidates to compete for leadership without running the risk of political instability. We apply these results to well-known voting systems and social choice institutions including the relative majority rule, the two-thirds relative majority rule, the United States Senate, and the United Nations Security Council.