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Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance indicators are explored.

This study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.

The authors' historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources.

This article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

The objective of this chapter is to discuss how different techniques in Regional Science and Peace Science and the emerging techniques in Management Science can be used in analysing Disaster Management and Global pandemic with special reference to developing countries. It is necessary for me to first discuss the subjects of Disaster Management, Regional Science, Peace Science and Management Science. The objective of this chapter is to emphasise that the studies of Disaster Management should be more integrated with socioeconomic and geographical factors. The greatest disaster facing the world is the possibility of war, particularly nuclear war, and the preparation of the means of destruction through military spending.

After the extreme turn of the late 1980s and early 1990s of metal music, three northern England-based bands – My Dying Bride and Paradise Lost from Bradford, and Anathema from Liverpool, commonly referred to as ‘the Peaceville Three’ – went on to pioneer the musical style which came to be known as death/doom. Mid-1990s have seen these bands’ stylistic shift into a more gothic rock-influenced sound. This Paradise Lost-led shift gave birth to the style gothic/doom. Around this deviation, these bands also started to employ a different sense, or rather a sense, of locality in their music: Paradise Lost started calling themselves a Yorkshire band, instead of specifically Bradford; Anathema shot a video for their 1995 song ‘The Silent Enigma’ in Saddleworth Moor (historically part of West Riding of Yorkshire) in Manchester; and later, My Dying Bride became more and more ingrained in the Goth culture of Whitby, including releasing an extended-play titled The Barghest o’ Whitby (2011), a Dracula-inspired trail guide, and frequently appearing in festivals in Whitby. This ethnographic research with both musicians and fans further suggests the involvement of the North in making and perception of gothic/doom. Applying Michel de Certau’s idea stating that ‘every story is a spacial practice’ within the context of northern England landscape, gothic/doom metal style emerges as an act of northernness. The author proposes to discuss how this act is performed within these bands’ oeuvre and how it is perceived from the listener perspective using interviews with people from around the world, and musicological analyses of significant songs from the repertoire of this trio.

The factors which influence costs of production of food and the prices to the consumer have changed dramatically during this century, but especially since the establishment of trading systems all over the world. Gone are the days when the simple expedients of supply and demand alone governed the situation. The erosion of these principles began at the turn of the century, mainly as a result of the introduction by the rapidly developing industrial power of the USA to protect her own industries against the cheaper products of European countries. They introduced the system of tariffs on imported manufactured goods; it grew and eventually was made to apply to wide sectors of industry. European countries retaliated but the free trade policy of Britain's Liberal government was making the country a dumping ground for all other country's cheap products and surpluses.

IN the nature of things the Library Association Conference this year cannot have the spectacular character of the jubilee one of 1950; but that does not mean it will be less effective or less useful. Edinburgh is the second city of the United Kingdom, at least in appeal to bookmen, and probably Scots would object to our order of the hierarchy. Apart from the public libraries, a place that has the National Library of Scotland, the Advocates, the Signet and the University libraries, to name only the principal ones, with many associations and treasures, must have great attractions. On looking over conference reports generally, one can infer that the one institution in a town that is not frequented by librarians in the week is the public library. The obstacle is no doubt occupation with the meetings, which many delegates are naturally unwilling to miss. But we do suggest that library visits by newcomers to Edinburgh might be quite as important, in present impression and lasting effect, as most ordinary meetings can be. Since it must be admitted that our business at Edinburgh is to attend meetings, restraint is essential, but at least the Central Library and the fine Leith Library should be squeezed into the personal programme.

Since the widespread finding by public analysts of penicillin in milk as the result of the treatment of bovine mastitis, it could only be a matter of time before there were prosecutions under Sect. 2, Food and Drugs Act, 1955. In this issue we report a successful case at Leeds, in which the defendant was convicted and fined. In our July issue (p. 98) we also reported a case brought by the Milk Marketing Board, where the defendant was given an absolute discharge, but although this was the first reported case in England and Wales, the complaint was laid earlier at Leeds, so the distinction of being the first food and drugs authority in the country to test the decision of whether or not penicillin traces in milk constitutes an offence rests with Leeds. The amount present—0.06 I.U. per ml.—was much lower than analysts have often reported, but on medical grounds, the possibility of hypersensitivity reactions and the development of antibiotic‐resistant types of organisms, comparison of amounts present in samples is a refinement not particularly relevant. Another important point about the prosecution at Leeds is that the authority was prepared to prove toxicity and to fight the case on these grounds, with expert witnesses lined up for the purpose. A plea of not guilty obviated the necessity of this. The defence naively suggested that the choice was either penicillin traces or the pathological products of mastitis in the milk, but in truth, it is neither. A purchaser expects genuine milk, pure and of the quality demanded

The literary world is an elitist enclave, where anti‐marketing rhetoric is regularly encountered. This paper aims to show that the book trade has always been hard‐nosed and commercially driven.

This paper is less a review of the literature, or a theoretical treatise, than a selective revelation of the commercial realities of the book business.

The paper shows that the cultural industries in general and the book business in particular were crucibles of marketing practice long before learned scholars started taking notice. It highlights the importance of luck, perseverance and, not least, marketing nous in the “manufacture” of international bestsellers.

By highlighting humankind's deep‐seated love of narrative – its clear preference for fiction over fact – this paper suggests that marketing scholars should reconsider their preferred mode of research representation. Hard facts are all very well, but they are less palatable than good stories, well told.

The paper makes no claim to originality. It recovers what we already know but appear to have forgotten in our non‐stop pursuit of scientific respectability.