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Article

Access_open Opening the Opaque Blank Box

An Exploration into Blank and Null Votes in the 2018 Walloon Local Elections

Journal Politics of the Low Countries, Issue 3 2019
Keywords voting, elections, blank vote, invalid vote, abstention
Authors Jean-Benoit Pilet, Maria Jimena Sanhuza, David Talukder e.a.
AbstractAuthor's information

    In this article, we propose an in-depth exploration of blank and null ballots in the recent 2018 local elections in Wallonia (Belgium). In the official results, both blank and null ballots are merged together and are classified as invalid votes. After obtaining the authorization to access genuine electoral ballots, we study the votes which were not considered for the composition of local councils in detail. The dataset is a representative sample of 13,243 invalidated ballots from 49 Walloon municipalities. We first describe how many of these invalidated ballots are blank and how many are null votes, as well as the nature of the nulled votes (unintended errors or intentionally spoiled ballots). Second, we dig deeper into the differences between ballots that have been intentionally invalidated by voters (blank votes and intentional null votes) and ballots non-intentionally invalidated. Our results show that most of the ballots (two-thirds) are null ballots and that among them, half are unintentional null ballots. Finally, we show that contextual (socio-demographic and political) factors explain the variations in intentional and unintentional null votes across municipalities.


Jean-Benoit Pilet
Jean-Benoit Pilet is professor of political science at Université libre de Bruxelles (ULB). He works on elections, political parties, and democratic reforms. He has recently co-authored Faces on the Ballot. The Personalization of Electoral Systems in Europe (OUP, 2016, with Alan Renwick) and The Politics of Party Leadership (OUP, 2016, with William Cross).

Maria Jimena Sanhuza
Maria Jimena Sanhueza is PhD Researcher in Political Science at Universite Libre de Bruxelles where she is associated to three projects studying Belgian politics. Her research focuses on citizenship, representation and democracy. Before starting her PhD, Maria Jimena worked as assistant researcher for EU HORIZON 2020 projects Pathways to Power and Solidarity in Times on Crisis, and co-authored a few publications on European democracies and representation.

David Talukder
David Talukder is PhD candidate at the Université libre de Bruxelles (ULB). He is conducting a thesis on the reform of representative democracy, looking at disadvantaged groups’ evaluation of representative democracy and demands for procedural democratic reforms. His main research interests are related to procedural democratic reforms, participatory democracy and democratic innovations.

Jérémy Dodeigne
Jérémy Dodeigne is associate professor in political science at the Université de Namur. His research areas cover the study of political representation in multilevel systems, local politics, comparative politics and mixed methods research designs. His work appears in journals such as Party Politics, American Behavioral Scientist, Local Government Studies, Regional & Federal Studies, Government & Opposition, and Representation.

Audrey E. Brennan
Audrey E. Brennan is completing a joint doctorate in political science at Université libre de Bruxelles (ULB) and Université Laval. Her research interests are political parties, elections, and political participation. Her dissertation studies the effect of leadership change mechanisms on the long-term behaviour of political party members.
Article

Goodwill/Intangibles Accounting Rules, Earnings Management, and Competition

Journal European Journal of Law Reform, Issue 1 2015
Keywords fraud, mergers and acquisitions, Games economic psychology, regulation, goodwill and intangibles
Authors Michael I.C. Nwogugu
AbstractAuthor's information

    Intangible assets account for 60%-75% of the market capitalization value in most developed stock markets around the world. The US GAAP and IFRS Goodwill and Intangibles accounting regulations (ASC 805, Business Combinations; ASC 350, Goodwill and Intangible Assets; IFRS-3R, Business Combinations; and IAS 38, Accounting for Intangible Assets) are inefficient and create potentially harmful psychological biases. These regulations facilitate earnings management and money laundering, reduce competition within industries, and are likely to increase the incidence of fraud and misconduct. This article introduces a new goodwill/intangibles disclosure/accounting model that can reduce the incidence of fraud, information asymmetry, moral hazard, adverse selection, and inaccuracy. The article also introduces new economic psychological theories that can explain fraud, misconduct, and non-compliance arising from the implementation of the goodwill/intangibles accounting rules.


Michael I.C. Nwogugu
Address: Enugu, Enugu State, Nigeria. Emails: mcn2225@aol.com; mcn111@juno.com. Phone: 234-909-606-8162.

A.F. dos Santos
Article

Redefining National Security and the Role of International Law to Secure Peaceful Uses of Outer Space

The 4th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2009: "Peaceful Purposes and Uses of Outer Space"

Journal International Institute of Space Law, Issue 10 2009
Authors C.M. Driscoll

C.M. Driscoll
Article

Report of the Symposium

The 4th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2009: "Peaceful Purposes and Uses of Outer Space"

Journal International Institute of Space Law, Issue 10 2009
Authors P.J. Blount

P.J. Blount
Article

Program of the Symposium

The 4th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2009: "Peaceful Purposes and Uses of Outer Space"

Journal International Institute of Space Law, Issue 10 2009
Article

Cooperation v. Control: Military Strategy Challenging Law

Legal Implications of Military Uses of Outer Space

Journal International Institute of Space Law, Issue 3 2002
Authors C.M. Driscoll

C.M. Driscoll
Article

The Dark Side of the Moon - The Status of the Moon: Public Concepts and Private Enterprise

Concepts of Space Law and the Outer Space Treaty

Journal International Institute of Space Law, Issue 2 1997
Authors F.G. von der Dunk

F.G. von der Dunk
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