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This book is available as open access through the Bloomsbury Open Access programme and is available on bloomsburycollections.com. While good governance is a worthy goal, this book argues that it is not a prerequisite for economic growth or development. The book exposes the methodological shortcomings of the commonly-used governance indicators developed within the World Bank. The authors argue that donors should not impose onerous good governance conditions, expecting the developing world to simulate now-developed countries. They contend that most poor countries lack the administrative and financial capacity to achieve these reforms or institutions - so donor conditionality often becomes a recipe for failure. In place of grand government reforms aimed at enhancing market efficiency, the book's position is that the reform agenda should target strategic bottlenecks for development and enhance the state's capacity to deal with these disruptions. Bringing together contributions from leading political scientists, political economists and development practitioners, this is the first book to provide a systematic critical perspective on received notions of good governance.

Governance, Development and Growth critically evaluates conventional ideas about governance and development , highlighting that while good governance is a worthy goal by itself, it is not a prerequisite for economic growth or development as the donor community commonly believes.

Humanity has reached a critical point in its history. Technological advancements herald a great renaissance for humanity's reach to the stars. States and private companies plan commercial and other activities in space and upon celestial bodies, demonstrating that humankind can become an inter-planetary species. Such planning occurs in accordance with the prevailing space law regime and, notwithstanding the undeniable ambition of the planners, it is evident this space law regime does have gaps and ambiguities that must be addressed before these endeavours can be meaningfully fulfilled. This article examines the legal regime encapsulated by the 1967 Outer Space Treaty ('OST') (ratified by all major space-faring nations) and explores ways in which specific OST provisions can give rise to temporary proprietary and jurisdictional rights, which can be used to avoid future conflict in space. The authors contend that these provisions provide rights of control to States so as to manage 'facilities', to exercise jurisdiction and to observe rights of 'due regard' that in turn establish basic legal boundaries. Such boundaries, it is argued, permit confidence and certainty in the conduct of commercial and other activities upon celestial bodies, enabling competing States and companies to delimit areas in which they conduct their operations. Additionally, the article examines the capacity of military forces to operate on these celestial bodies so as to undertake a peacekeeping type role consistently with the provisions of the OST. Such a function is argued to be necessary, given the unique attribution mechanism of the OST that can give public legal significance to the acts of private companies. It is an underlying theme of this article that respecting legal boundaries on the Moon and other celestial bodies while engaging in commercial activity can create good neighbours which in turn can underpin a peaceful, stable and cooperative space environment. ; Dale Stephens and Lachlan Blake

Moving away from the strong body of critique of pervasive 'bad data' practices by both governments and private actors in the globalized digital economy, this book aims to paint an alternative, more optimistic but still pragmatic picture of the datafied future. The authors examine and propose 'good data' practices, values and principles from an interdisciplinary, international perspective. From ideas of data sovereignty and justice, to manifestos for change and calls for activism, this collection opens a multifaceted conversation on the kinds of futures we want to see, and presents concrete steps on how we can start realizing good data in practice.

Der Autor untersucht in seinem Beitrag den Zusammenhang zwischen der institutionellen Struktur von politischen Systemen und der Qualität von Governance, die in einer demokratischen Regierung, z. B. in Präsidialsystemen und im Parlamentarismus zu beobachten ist. Er bezieht sich bei seiner Analyse der Korruptionsursachen in verschiedenen politischen Systemen auf die Theorie des soziologischen Neo-Institutionalismus, demzufolge Institutionen das Akteursverhalten beeinflussen. Er verweist unter anderem auf die Forschungsarbeiten von James G. March und Johan P. Olsen, die versucht haben, den Einfluss von Institutionen auf korruptes Verhalten herauszuarbeiten. Ein korruptes Verhalten tritt demzufolge dann auf, wenn sich entweder die zuvor bestandene Sinngebungsfunktion der Institution ändert und in einer aggregativen Institution eine individualistische Nutzenmaximierung proklamiert wird, oder wenn sie diese Sinngebungsfunktion gänzlich verliert und dadurch Orientierungslosigkeit und Unsicherheit entstehen. Einige Versuche, die Effizienz von Regierungssystemen und die Qualität der Demokratie durch "Good Governance" zu fördern, können nach den Analysen des Autors paradoxerweise auch unintendierte Folgen haben, indem sie mehr Gelegenheiten für Korruption schaffen. (ICI)

ABSTRACT:
This case addresses the "gray" area associated with the use of accounting discretion as it relates to expense line item reclassifications. Such a context allows for an examination of the pressures that influence accounting decisions, and provides a glimpse into how managers might manage reported expenses. The reader meets analyst David Johnson when, as a result of both internal and external pressure to keep research and development (R&D) costs within budget, he is asked to find ways to reclassify R&D costs into other expense areas. As a result of the request, David immerses himself in the task in order to identify, within generally accepted accounting principles (GAAP), opportunities to reclassify R&D expenses to cost of goods sold. He ultimately proposes three separate reclassification entries that, although technically within GAAP guidelines, involve the use of accounting discretion. All three entries are approved by the accounting team. Financial accounting, managerial accounting, and M.B.A. students report that the case enhanced their knowledge of financial reporting and helped them understand ethical considerations associated with the preparation of financial statements. Accounting professionals report the case realistically depicts what accountants face in the workplace. A case extension using International Financial Reporting Standards (IFRS) is also provided.

Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sections of our economy. Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. Therefore, we all need to learn it whether willingly or as compulsion. The goods and services tax (GST) is aimed at creating a single, unified market that will benefit both corporate and the economy. The changed indirect tax system GST-Goods and service tax is planned to execute in India. Goods and service tax is a new story of The GST Implementation is not yet declared by government and the drafting of GST law is still under process and a clear picture will be available only after announcement of Implementation. India is a centralized democratic and therefore the GST will be implemented parallel by the central and state governments as CGST and SGST respectively. In this article, I have started with the introduction, in general of GST and have tried to highlight the objectives the proposed GST is trying to achieve. Thereafter, I have discussed the possible challenges and threats; and then, opportunities that GST brings before us to strengthen our free market economy.