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The Commissioner for the South African Revenue Service has wide discretionary powers. In this article, the meaning, purpose, types, extent and exercise of these powers are examined. Do these powers promote uncertainty and/or unfairness and inconsistency, and if so, which of these powers do so? The extent of the powers given by some of the discretions not specifically subject to objection and appeal is questioned: no discretionary powers involving liability for tax should be allowed, especially not without the right to objection and appeal. Because of the general administrative relationship between the Commissioner and the taxpayer and because exercising a discretionary power constitutes an administrative action, the constitutionality of this power was examined in terms of taxpayers’ right to just administrative action. Only discretionary powers not specifically made subject to objection and appeal are open for constitutional attack.

In a high‐profile case that first drew big media headlines last February, a New York brokerage firm and a ring of eight brokers on the floor of the New York Stock Exchange were charged with perpetrating a scheme in which they made over $11.1m in illegal profits and at the same time covered their tracks with an elaborate fraud.

In the USA, there is sustained interest in the use of case studies in public administrative education in management and administrative law dates from the 1940s. Public administration and law both turned to cases as teaching devices when their dominant intellectual traditions were no longer viable. Although it has since declined, a public management case study movement was very influential in the late 1940s and 1950s. Administrative law casebooks have remained popular, and there are several titles specifically intended for public administration programmes. Efforts to “reinvent” public administration are likely to generate renewed interest in management‐oriented cases.

Those parties who do become caught up in the sanctions and are blacklisted face a daunting situation. Their property and accounts are often blocked, and dealings with US parties, and frequently their overseas affiliates as well, are essentially cut off with little or no warning by virtue of decisions made by a relatively small and obscure office within the Treasury Department. US as well as foreign parties can be blacklisted, and these restrictions can even extend to a firm's employees. The practical consequence of being touched by one of the Office of Foreign Assets Controls (OFAC) economic sanctions programmes may be the economic equivalent of capital punishment. By virtue of the restrictions, the blacklisted business may cease to exist as a viable entity.

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of Bangladesh. Although, the judicial system of Bangladesh comprises Supreme Court, subordinate courts and tribunals. However, this study focuses Supreme Court only to keep the study in a manageable extent.

The study is qualitative in nature and based on content analysis. Dhaka Law Report (DLR), which is a monthly published report on case laws[1] decided by the Supreme Court has been selected as content for this study. Some case laws selected from DLR (2004‐2008) were analyzed using purposive sampling method, with a view to evaluating the effectiveness of judiciary (as an external but formal mechanism of accountability) in accountability of government administration and management and its impact on overall governance.

The most important finding of this paper is that the judiciary is very effective for ensuring legal accountability of government officials, which ultimately contributes to human rights and good governance. However, a major problem found was that until and unless an affected person files a case against a government authority, maintaining the required procedures of judiciary, it (the judiciary) has no scope to settle any disputes. Though there is a provision of Suo Muto (by own initiative) rule of the Supreme Court, this practice is very rare in Bangladesh. Furthermore, the executive is responsible for implementing the verdict of the judiciary. Therefore, if the government has not enough respect for, or does not care to implement judiciary's verdict, justice and rule of law will not be ensured. This study also found some cases like this.

This work does not address detailed issues of governance and is not based on empirical data.

This is a mixed study of judiciary and public administration, which is very rare in Bangladesh. Therefore, it will be brought into line with current practice by the concerned researchers and policy makers in public administration and judiciary.

This paper will be of interest to legal practitioners, policy makers, academicians and those in the field of governance.

This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies.

This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP).

The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value.

This article is limited to just one case study, although in-depth and longitudinal.

This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.

Administration and philosophy are seen as having to do with human behavior. Philosophy, in its concern for interpretation of human behavior, provides a useful method in hemeneutics. Praxiology, as the study of goal‐oriented practice, lends itself to the study of administrative behavior. The two areas of analytic study provide a nexus between administration and philosophy. Human experience is seen as having two components, the one objective (signness) and the other subjective (symbolic). The symbolic aspect is an integral part of culture and provides the basis for social control through ideology which constitutes a patterned symbolic belief‐value system. The continuing creation of a symbolic representation of “reality” may be seen as social creation of text. Interpretation of that text is the task of hermeneutic method. Since goals are, by their very nature, primarily symbolic, praxiology needs to focus upon the role of symbolism in administrative behavior, particularly as it relates to organizational legitimacy and compliance. Issues that cut across the two fields included the nature of man, the nature of freedom and necessity, and the nature of the good society.

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During the twentieth century, Brazil had two authoritarian regimes and organized a state-oriented process of industrialization. After 1988, democracy has changed how public administration should be constituted, imposing demands for universal recruitment and accountability. The level of professionalization of the federal public service was improved, with a higher level of education, better wages and the recruitment of public servants to management positions. The challenges ahead are improving governance and executive coordination and raising the responsiveness and quality of public management (such as human resources, planning, budgeting, procurement, information and communication technologies, and organizational modeling) in a context of political instability, slow economic recovery, and substantial public debts at the federal government.

The purpose of this paper is two-fold: to analyze the legal issues on disgorgement and disgorgement funds in Indonesia, the USA and the UK and to construct the ideal law regarding disgorgement and disgorgement fund.

The type of legal research in this paper is normative legal research. The research approach used is a comparative approach and a legal approach. The legal materials used are all regulations on the disgorgement law and the disgorgement fund that apply in Indonesia, the USA and the UK. The technique of collecting legal materials is done by using library research techniques.

The rapid growth of the capital market in Indonesia still faces various legal issues such as various market manipulations, insider trading and illegal investment management activities. Based on the results of a comparative study, Indonesia does not yet have a calculation mechanism regarding the imposition of disgorgement on violators. Unlike Indonesia, the USA has the rules of practice and rules on fair funds and exchange commissions, and the UK has the decision procedure and penalties manual, which regulates the mechanism for calculating the imposition of disgorgement. Indonesia is solely able to use administrative action in imposing disgorgement, while in the USA and the UK, it can be through courts or direct administrative actions. These legal issues have resulted due to the lack of confidence by international investors and the growth of the investment climate in Indonesia itself.

This study examines the regulation of disgorgement and disgorgement funds in Indonesia, the USA and the UK. However, the focus of research in this paper is limited to legal issues that occurred in Indonesia.

The results of this study may help to construct the ideal regulations on disgorgement and disgorgement funds in various countries and protect the capital market of the investors.

The results of this study are expected to be helpful for the investment climate in various countries, especially developing countries.

The ideal legal construction regarding disgorgement, namely, parties to the mechanism for imposing disgorgement; disgorgement filing mechanism; sanctions in disgorgement; disgorgement fund sources; provider of fundholding accounts; mechanism for calculating disgorgement imposition; disgorgement fund distribution mechanism.

The purpose of this paper is to guide higher education institutions (HEIs) in accomplishing sustainability goals while strengthening their associated systems and processes. Pursuing this goal, this study proposes a conceptual framework for modeling the HEI organizational environment; a set of strategic sustainability actions to drive movements toward sustainability; and an assessment scheme incorporating four indices to measure the degree of commitment, parity, difficulty and institutional performance throughout the implementation process of the actions proposed.

Development of the work included a literature review focused on internationally established concepts, recommendations and guidelines aimed at driving HEIs to fully acknowledge the principles of sustainable development, a study of the state-of-the-art evaluation frameworks for sustainability and an analysis of scientific studies on sustainability in HEIs and society.

The overall approach proposed proved to be robust, as it synthesizes global concepts, recommendations and guidelines endorsed by key international organizations and researchers thoroughly discussed in worldwide publications related to sustainability. Moreover, the conceptual framework for modeling the HEI organizational environment, the strategic sustainability actions formulated and the assessment scheme are confirmed to be a practical and realistic strategy for assisting HEIs to effectively achieve their sustainability targets and goals.

Facilitation of institutional performance assessment using the hands-on tool proposed to drive HEIs toward sustainability.

Few studies have proposed multidimensional approaches and indices to assess the institutional performance of HEIs in implementing sustainability actions.