Most efforts to detect the consequences of divided government in German federalism by analyzing legislative statistics have been unsuccessful. Therefore, there is still much debate in Germany about the gridlock potential of divided government, as there is in the United States. Using a...

The state is one of the major institutions in modern industrial societies which have an enduring influence on societal development. Since the latter part of the 20th century developments have pointed to a far-reaching transformation of the modern nation state in the OECD world (Organisation for...

The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine external technical expertise with...