Suchergebnisse

Considers whether, under the terms of the Sewel Convention on the principles for relations between the UK Government and the devolved executives, Westminster would require the consent of the Scottish Parliament for the repeal of the Human Rights Act 1998.

This paper presents a case for the amalgamation of local government municipalities in parts of the US and, in particular, rural Pennsylvania (PA). It presents a case by first examining recent international trends in local government management including council consolidations (or mergers) and second, by showing that municipalities in rural PA are, for the most part, too small to: 1) be democratically effective, 2) attract and retain quality management, and 3) deliver the services their constituents expect. This paper concludes by suggesting that the present structure of local municipalities in rural PA is out of date and reform is needed.

Over the past three decades, there has been a slow but steady global movement undertaken by most governments to move from cash-based accounting to accrual-based accounting. This migration is the result of calls for greater accountability, increased transparency and more informed decision-making from the public sector. Questions remain regarding the implementation of accrual accounting within public sector organisations. This paper reports on an investigation into Fiji's attempt to use accrual accounting as its financial reporting format. Findings suggest that, due to the nation's low-skilled public service, high labor turnover and insufficient investment in capital equipment, undertaking the move to accrual accounting for this and similar developing nations require a different approach to that used by developing economies. This paper concludes with recommendations on how to effectively introduce accrual accounting in the public sector of developing nations.