This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Informed by world-systems analysis, this book examines the shifting patterns of accommodation and resistance to the offshore world, with a particular focus on Mauritius as a critical but underappreciated offshore node mediating foreign investment into India and Africa. Drawing on a large pool of financial data and elite interviews, the authors present the first detailed comparative study of the Mauritius-India and Mauritius-Africa offshore relationships. These relationships serve as indicative test cases of the contemporary global tax reform agenda and its promise to rein in offshore finance. Whereas India's economic power and multilateral track record have enabled it to actively shape this agenda and implement it in a robust manner, most African countries have found themselves either unable to meet its stringent criteria or unwilling to do so out of fear that it might discourage investment. Its impact on offshore financial centers has likewise been limited. A few of the least sophisticated ones appear to have fallen by the wayside, but the rest have either remained largely unaffected, or, like Mauritius, succeeded in consolidating their operations and surviving the current round of regulatory headwinds. The findings suggest that the contemporary global tax reform agenda has thus far not only failed to make good on its promise but also actually reinforced numerous existing power hierarchies. The Uneven Offshore World is written in an accessible style and aimed at readers without specialized knowledge of tax issues.

This book is an outgrowth of critical examination of Western political theory embedded in Western-centrism and the tumultuous ideational processes by which contemporary Korean political theory and reality have intensely interacted (both in convergent and divergent ways) with it. To conduct such examination the book addresses complex and variegated questions regarding Western-centrism: What is Western-centrism? How is Western-centrism to be compared and contrasted with other forms of centrism such as Sinocentrism, capitalism (bourgeois-centrism), patriarchy (male-centrism), and racism (white-centrism)? How has Western-centrism evolved in world history and in the history of Western political thought? How has Western-centrism shaped the evolution of contemporary Korean political thought? What kinds of ill effects has Western-centrism brought about in Korean society and academia? And, ultimately, how can Western-centrism be overcome?

The Routledge Handbook of the Horn of Africa provides a comprehensive, interdisciplinary survey of contemporary research related to the Horn of Africa. Situated at the junction of the Sahel-Saharan strip and the Arabian Peninsula, the Horn of Africa is growing in global importance due to demographic growth and the strategic importance of the Suez Canal. Divided into sections on authoritarianism and resistance, religion and politics, migration, economic integration, the military, and regimes and liberation, the contributors provide up-to-date, authoritative knowledge on the region in light of contemporary strategic concerns. The handbook investigates how political, economic, and security innovations have been implemented, sometimes with violence, by use of force or by negotiation - including 'ethnic federalism' in Ethiopia, independence in Eritrea and South Sudan, integration of the traditional authorities in the (neo)patrimonial administrations, Somalian Islamic Courts, the Sudanese Islamist regime, people's movements, multilateral operations, and the construction of an architecture for regional peace and security. Accessibly written, this handbook is an essential read for scholars, students, and policy professionals interested in the contemporary politics in the Horn of Africa.

This book explores the reasons behind the variation in national responses to the COVID-19 pandemic. In doing so, it furthers the policy studies scholarship through an examination of the effects of policy styles on national responses to the pandemic. Despite governments being faced with the same threat, significant variation in national responses, frequently of contradictory nature, has been observed. Implications about responses inform a broader class of crises beyond this specific context. The authors argue that trust in government interacts with policy styles resulting in different responses and that the acute turbulence, uncertainty, and urgency of crises complicate the ability of policymakers to make sense of the problem. Finally, the book posits that unless there is high trust between society and the state, a decentralized response will likely be disastrous and concludes that while national responses to crises aim to save lives, they also serve to project political power and protect the status quo. This text will be of key interest to scholars and students of public policy, public administration, political science, sociology, public health, and crisis management/disaster management studies.

This open access book carefully explores the relationship between social democracy and its working-class electorate in Western Europe. Relying on different indicators, it demonstrates an important transformation in the class basis of social democracy. At the beginning of the twenty-first century, the working-class vote is strongly fragmented and social democratic parties face competition on multiple fronts for their core electorate - and not only from radical right parties. Starting from a reflection on 'working-class parties' and using a sophisticated class schema, the book paints a nuanced and diversified picture of the trajectory of social democracy that goes beyond a simple shift from working-class to middle-class parties. Following a detailed description, the book reviews possible explanations of workers' new voting patterns and emphasizes the crucial changes in parties' ideologies. It closes with a discussion on the role of the working class in social democracy's future electoral strategies.

The agenda of the 11th CEE Forum Conference in Bratislava, Slovakia, held on 25-26 April 2019 was focused on the reassessment of the Central and Eastern European position in Europe and in the world, seeking for the specificities of this region, being often perceived as a double periphery - of the West and of the East. Since thirty years have passed since the disintegration of the bipolar world, the time has come for a critical reconsideration of the earlier scholarly findings or commonplaces and the formulation of more nuanced and refined conclusions. The selection of papers offered by the organizers in this volume provides an up-to-date view of the CEE region and issues and problems shared by the CEE countries

This interdisciplinary collection of essays focuses on the ways in which movements of people across natural, political, and cultural boundaries shape identities that are inexorably linked to the geographical space that individuals on the move cross, inhabit, and leave behind. As conflicts over identities and space continue to erupt on a regular basis, this book reads the relationship between migration, identity, and space from a fresh and innovative perspective.

With developments in media technologies creating new opportunities and challenges for social movements to emerge and mobilize, this book is a timely and necessary examination of how organized labour and workers movements are engaging with this shifting environment. Based on extensive empirical research into emerging migrant and low-wage workers movements and their media practices, this book takes a critical look at the nature of worker resistance to ever-growing global corporate power in a digital age. Situating trade unionism in historical context, the book considers other forms of worker organizations and unionism, including global unionism, social movement unionism, community unionism, and syndicalist unionism, all of which have become increasingly relevant in a digitized world-system. At a time when the labour movement is said to be in crisis, this book is essential reading for anyone interested in the state of the labour movement, the future of unions, and the possibilities for challenging corporate exploitation of workers today.

This book is the first comprehensive analysis of the instrumental value of democracy in a comparative perspective. Based on extensive analyses of quantitative studies from different disciplines, it explores both the expected beneficial and harmful impact of democracy. Democracy's reputation as delivering peace and development while controlling corruption is an important source of its own legitimacy. Yet, as this book acutely demonstrates, the arguments tend to be normatively driven interventions in ideologically charged policy debates. The book argues that we need neither a utopian framing of democracy as delivering all 'good things' in politics nor a cynical one that emphasizes only the 'dangerous underbelly' of this form of government. The author also raises critical questions about the value of the study of democracy: the choice for particular concepts and measures, the unknown mechanisms, and the narrow focus on specific instrumental values. This volume will be necessary reading for anyone interested in debates on democracy in the contemporary global context.

This book examines the process of presidentialisation of political parties in the Western Balkans. The Western Balkan countries deserve to be analysed in a comparative perspective due to their distinctive features in terms of processes of democratization, forms of government and institutional assets, the presence of social cleavages (religious, linguistic, ethnic), and, of course, the nature of political parties which differs from other European cases, especially in terms of origins, organization and structure. However, Western Balkan political parties do show certain similarities with other West European cases where power is centralised and held by the parties' leadership. The book ultimately attempts to test whether and to what extent the influence of institutional variables affects the level of presidentialisation of political parties, also considering the parties' organization features.

This book analyzes key popular culture artifacts linked with United States' far-right extremism to illustrate how extremists use various narrative strategies to legitimate their interests and goals and to justify violent actions. Recognizing these narrative strategies and how they are used partly explains the back and forth moves between mainstream politics and the far-right of ideas and issues that used to remain within far-right circles. The main objective of this book is to utilize theoretical approaches that centralize processes of racialization to analyze and explain how far-right extremists utilize recognizable narratives to mainstream and communicate their ideas. The book will illustrate processes by which racialized subjects are produced and violence justified. In order to do so, the book concentrates on popular culture as sources of how the far-right constitutes their identities and goals. It first develops a methodological plan to study popular culture artifacts that is drawn from scholarship on race and discourse analysis in International Relations (IR). It then analyzes far-right use of key popular culture artifacts, such as magazines, memes, and manifestos, to note how extremist identities and interests are produced, publicly communicated, and mainstreamed. This will contribute to Security Studies and IR's understanding of far-right extremism, especially how they utilize similar narrative strategies as used in mainstream contexts to justify their calls for violence.

The aim of the book is to present the issues of central importance to the Islamic World. This diverse area faces a lot of difficulties and challenges regarding ethnic and religious conflicts as well as political and economic instability. The authors of the book address the topic from the perspectives of international security, foreign policy, economy, energy policy and regional studies and aim to depict the most suitable examples of crucial dilemmas of the Islamic World in the 21st century. The authors represent the variety of academic institutions and scientific disciplines including political science, international relations, economics and sociology. They apply a wide-selection of qualitative and quantitative methods to perform their research. As a result of this work, this book contributes to the research on the Middle East, South Asia and North Africa.

Advocates for economic development often call for greater transparency. But what does transparency really mean? What are its consequences? This breakthrough book demonstrates how information impacts major political phenomena, including mass protest, the survival of dictatorships, democratic stability, as well as economic performance. The book introduces a new measure of a specific facet of transparency: the dissemination of economic data. Analysis shows that democracies make economic data more available than do similarly developed autocracies. Transparency attracts investment and makes democracies more resilient to breakdown. But transparency has a dubious consequence under autocracy: political instability. Mass-unrest becomes more likely, and transparency can facilitate democratic transition - but most often a new despotic regime displaces the old. Autocratic leaders may also turn these threats to their advantage, using the risk of mass-unrest that transparency portends to unify the ruling elite. Policy-makers must recognize the trade-offs transparency entails.

This book provides an original, international and multidisciplinary perspective on the recent and extensive political and constitutional changes in Europe. The contributors cover changes from several key European countries, whether European Union members, applicant members, non-EU members or potentially former members, namely France, Germany, the United Kingdom, Denmark, Spain, the Western Balkans and Switzerland. The volume offers a rare understanding of contemporary European societies by examining how people's choices as citizens and voters have influenced and can influence those changes and thus make a difference via elections and referendums. It will appeal to students and scholars of European studies, comparative politics, and voting behaviour, as well as to the wider readership interested in current affairs and European issues.

This book addresses some of the most pressing questions of our time: Is democracy threatened by globalisation? Is there a legitimacy crisis in contemporary democracies? Is the welfare state in individual countries under pressure from global trends? What are the implications of high-level migration and rising populism for democracy? Does authoritarianism pose a challenge? The volume builds on a cross-cultural study of democracy conducted by the Transformation Research Unit (TRU) at Stellenbosch University in South Africa for nearly twenty years. Three of the countries studied - South Africa, Turkey and Poland - receive individual attention as their respective democracies appear to be the most vulnerable at present. Germany, Sweden, Chile, South Korea and Taiwan are assessed in their regional contexts. Further insights are gained by examining the impact on democracy of the global screen culture of Television and the Internet, and by pointing out the lessons democracy should learn from diplomacy to fare better in the future. The book will appeal to both students and practitioners of democracy as well as the general reader.

This book sets out to explain the variation in nations' reactions to their defeats in war. Typically, we observe two broad reactions to defeat: an inward-oriented response that accepts defeat as a reality and utilizes it as an opportunity for a new beginning, and an outward-oriented one that rejects defeat and invests national energies in restoring what was lost-most likely by force. This volume argues that although defeats in wars are humiliating experiences, those sentiments do not necessarily trigger aggressive nationalism, empower radical parties, and create revisionist foreign policy. Post-defeat, radicalization will be actualized only if it is filtered through three variables: national self-images (inflated or realistic), political parties (strong or weak), and international opportunities and constraints. The author tests this theory on four detailed case studies, Egypt (1967), Turkey/Ottoman Empire, Hungary and Bulgaria (WWI), and Islamic fundamentalism.

In light of the growing support for populist political actors, this book examines political party behavior and political positions towards the integration process in the European Union. It explores the correlation between eurosceptic success and mainstream party behavior. Presenting both an indepth empirical investigation of electoral campaigns and the politics of party leaders, as well as applying various theoretical models, the author analyses different eurosceptical trends and circumstances and dynamics of eurosceptic contagion. In particular, he addresses the following questions: Do Europe's mainstream parties maintain their standard discourse and policy positions unaltered, or are they forced to qualify their typical pro-integration stances when eurosceptic challengers are successful at the ballot box? Are some parties or party systems more susceptible to eurosceptic "contagion" than others? These are just some of the timely questions that are examined by the author. The book argues that political parties at the ideological center of their party systems use the electoral success of eurosceptic parties as indications of changes in the public's political preferences. In order to avoid losing voters to these parties, moderate parties will qualify their positions on the issue of EU integration. The author explores these dynamics and discusses their implications for the future of European integration.

This book focuses on the problem of regionalism, the crucial phenomenon in international relations at the turn of the 20th and 21st centuries. Regionalism is analyzed both in terms of regional economic and political integration, as well as regional competition and conflict. The book is divided into three parts, based on the functional and geographical criteria. The first part is devoted to the theoretical setting, including brief introduction to regionalism problems and classical theories of integration, as well as new approaches to regionalism, which are followed by the analysis of regions in the context of regional security complexes concept. The second part of the book focuses on Asian and African challenges to regionalism and the third, and final, part is devoted to the most developed subregional order, namely the European region.

This book examines three cases of democratic transitions by self-transformation of the non-democratic regimes in Southern Europe-the Spanish reforma pactada-ruptura pactada of 1976-77, the Greek "Markezinis experiment" of 1973, and the Turkish democratic transition of 1983-in a comparative perspective. The author argues that a democratic transition initiated by the regime elites is, in contrast to widely held assumptions and notwithstanding some reservations on whether democracy can be (re-)introduced by non-democrats, worth viewing as a "window of opportunity" for democratisation. It is up to the democratic counter-elites to respond to it, using the civil society and the international factor as allies to achieve their goal of acquiring more concessions from the regime.

From the "Great Arab Revolt" against Ottoman rule in World War I to the upheavals of the Arab Spring, this text analyzes a century of modern Arab history through the lens of three intertwined notions: the idea of a single Arab nation, the reality of multiple Arab states, and the competition between them over both concrete and symbolic interests. These concepts are presented against the background of Great Power involvement in the region, regional issues such as the Arab-Israeli conflict and the Iran-Iraq war, and the rise of political Islam. The evolution of regional Arab politics is examined from its infancy at the beginning of the 20th century to the profound challenges posed by the upheavals of the Arab Spring, and through the emergence of multiple Arab states organized under the League of Arab States, the pan-Arab heyday of Gamal Abdel Nasser between 1955 and 1967, and the subsequent consolidation of a multi-polar Arab state system. This history highlights the changing nature of modern Arab identity, the achievements and shortcomings of Arab state formation processes, and the influence of enduring communal, tribal, religious and ethnic identities on the modern Arab order. Altogether, these factors help explain contemporary Arab realities and why the Arab nationalist dream of achieving power and prosperity in line with an idealized image of the past, has proven elusive. This failure, in turn, has fueled both the recent upheavals and limited the prospects for successful outcomes. This broad and readable synthesis covers the political, economic, social, and cultural history of the Arab region. By reexamining what "being Arab" means today, politically and culturally, it will be a valuable text to students seeking to understand the modern Middle East.

Is the Atlantic World in a state of crisis? At a time when many political observers perceive indeed a crisis in transatlantic relations, critical evaluation of past narratives and frameworks in Transatlantic Relations and Atlantic History alike become crucial. This volume provides an academic foundation to critically assess the Atlantic World and to rethink transatlantic relations in a transnational and global perspective. The TransAtlantic reconsidered brings together leading experts such as Harvard historians Charles S. Maier and Bernard Bailyn and former ERC scientific board member Nicholas Canny. All the scholars represented in this volume have helped to shape, re-shape, and challenge the narrative(s) of the Atlantic World and can thus (re-)evaluate its conceptual basis in view of historiographical developments and contemporary challenges. -- .

Since the 1920s, Socialist and Communist parties in Europe and elsewhere have engaged in episodes of both rivalry and cooperation, with each seeking to dominate the European Left. Enemy Brothers analyzes how this relationship has developed over the past century, focusing on France, Italy, and Spain, where Socialists and Communists have been politically important. Drawing on fieldwork and interviews in all three nations, W. Rand Smith identifies the critical junctures that these parties faced and the strategic choices they made, especially regarding alliance partners. In explaining the parties' diverse alliance strategies, Enemy Brothers stresses the impact of institutional arrangements, party culture, and leadership. The paperback edition features a new afterword that updates the impact of the current euro-crisis through mid-2014.

"Weak Institutions and the Governance Dilemma is especially important and welcome since it offers a very incisive analysis of the role of NGOs in transitional democracies and the effect of institutional setting on NGO effectiveness in representing citizen interests. This book offers a very creative conceptual framework and timely, penetrating case studies which provide valuable insights on NGO strategy, governmental capacity, and the possibilities for social change."Steven Rathgeb Smith, Executive Director, American Political Science Association, and Georgetown University, USA This book provides a novel analytical perspective on policymaking, policy effects and NGOs in hybrid regimes. It examines the sources and patterns of gaps between formal rules, political practice and longer term effects, and explores how NGOs navigate the tension-laden environments that gaps represent. The book shows how weak institutions and malfunctioning policies turn NGOs into ambivalent actors. Empirically, it covers criminal justice and social protection policies in post-Soviet Georgia and Armenia. The findings from the in-depth case studies are then extended by a discussion of gaps in hybrid regimes as diverse as Malaysia, Kenya and Russia. The book's approach and findings will appeal to scholars, students and practitioners interested in NGOs, institutional theory and public policy.

From the "Great Arab Revolt" against Ottoman rule in World War I to the upheavals of the Arab Spring, this text analyzes a century of modern Arab history through the lens of three intertwined notions: the idea of a single Arab nation, the reality of multiple Arab states, and the competition between them over both concrete and symbolic interests. These concepts are presented against the background of Great Power involvement in the region, regional issues such as the Arab-Israeli conflict and the Iran-Iraq war, and the rise of political Islam. The evolution of regional Arab politics is examined from its infancy at the beginning of the 20th century to the profound challenges posed by the upheavals of the Arab Spring, and through the emergence of multiple Arab states organized under the League of Arab States, the pan-Arab heyday of Gamal Abdel Nasser between 1955 and 1967, and the subsequent consolidation of a multi-polar Arab state system. This history highlights the changing nature of modern Arab identity, the achievements and shortcomings of Arab state formation processes, and the influence of enduring communal, tribal, religious and ethnic identities on the modern Arab order. Altogether, these factors help explain contemporary Arab realities and why the Arab nationalist dream of achieving power and prosperity in line with an idealized image of the past, has proven elusive. This failure, in turn, has fueled both the recent upheavals and limited the prospects for successful outcomes. This broad and readable synthesis covers the political, economic, social, and cultural history of the Arab region. By reexamining what "being Arab" means today, politically and culturally, it will be a valuable text to students seeking to understand the modern Middle East.