Search results

The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC).

The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection.

The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions.

The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies.

The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies.

The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.

Most studies of postcommunist Eastern Europe provide macro-economic and political analyses of the democratic transition. This paper uses the case of feminists publicizing efforts around domestic violence in Slovakia to explore how people express and sustain collective action in transitional democracies without established traditions of civic engagement. The analysis is situated in the complex historical juncture of the 1990s, which includes Slovakia's impending admission to the European Union, while its population remains politically apathetic and suspicious of mass movements and organizations as a result of the country's communist legacy. Drawing on participant observation and in-depth interviews, it is argued that feminists’ strategic issue networks in the particular historical circumstances facilitated the speedy criminalization of domestic violence, but could not generate a cultural transformation of public and political attitudes. Sudden progressive legislative changes and the simplistic marketing campaign in a conservative political climate impeded the diffusion of a feminist definition of violence against women in related policy areas.

This paper proposes that if a political system is more like to facilitate a unified government, to establish a strong executive body and to respond to the needs of the majority, financial reforms are more likely to emerge from the policymaking process and produce positive results. On the contrary, political systems that discourage those governing features are less likely to produce reforms. This chapter compares financial reform processes in China, Taiwan and New Zealand. All of them performed low level of financial reforms in the early 1980s but resulted in different situations later. In the mid-2000s, New Zealand heralded the most efficient and stable financial system; while Taiwan lagged behind and China performed the worst. Evidence showed that China’s authoritarian system may be the most superior in forming a unified government with a strong executive, but the policy priority often responds more to the interests of a small group of power elites; therefore the result of financial reform can be limited. Taiwan’s presidential system can produce greater financial reform when the ruling party controls both executive and legislative bodies, but legislative obstructions may occur under a divided government. New Zealand's Westminster system produces the most effective and efficient financial reform due to its unified government and a strong executive branch with consistent and stable supports from the New Zealand Parliament.

This study aims to critically analyse the Law 9 January 2019, n. 3, on “Measures to fight crimes against the public administration and on the transparency of political parties and movements” (so-called bribe-destroyer law).

This paper draws on reports, legal scholarship and other open-source data to examine a legislative innovation for the corruption in Italy in relation to the general guarantees of the trial process and with the controversial paradigm of the national perception index of bribery.

The Italian legislative initiative that will be examined is innovative in nature and goes beyond the constitutional and conventional principles on procedural guarantees. The new initiative needs to be integrated into the international and European action against bribery that targets criminal proceeds, and at the same time, be anchored in respect for human rights during the process.

The new initiative needs to be integrated into the international and European action against bribery that targets criminal proceeds, and at the same time, be anchored in respect for human rights during the process.

Despite the aggressiveness and lofty proclamations by those who aspire to fight corruption from the highest levels, the goal of rehabilitating Italy from one of the seven “deadly sins” that delay economic growth still seems far off.

In the absence of public ethics, the increase in criminalisation does not seem sufficient on its own to guarantee the containment of the phenomenon.

This study examines the strengths and weaknesses of the important new law, its compatibility with human rights standards and its relationship to international standards of anti-bribery policies. The aggressive legislation critically relies on the pervasive and persistent lack of perception of corruption as a crime. In the confiscation (and now also reparation) of equivalent that normally addresses assets accumulated in a lawful manner, the periculum is even presumed in re ipsa and the classical aims of caution undergo a total torsion revealing an authoritarian face that takes on the meaning of anticipating further sanctioning contents. Finally, the presence of many levels of sanctioning in relation to the same fact poses serious problems of violation of the ne bis in idem rule.

Comprehensive urban management (CUM), with specified philosophical and technical limits, can address the negative consequences of the interrelationship between increasing urban poor population, spatial expansion of squalor and informal settlement on marginalised urban lands, overburdened and old urban infrastructure and increase in frequency and intensity of natural hazards. The research places these four concerns within the urbanisation context of the Kingston Metropolitan Region (KMR) in Jamaica, where their expressions are related to the lack of effective urban management and planning. The research uses a mixture of secondary information, from a myriad of public and private institutions and field surveys in the forms of observations and questionnaires. The cause and effects interrelationship between the factors are presented in a problem tree and analysed and discussed against known facts and theoretical posits. The paper aims to discuss these issues.

The research draws from a litany of document analysis, qualitative research as well as pre-coded questionnaires, field research and expert interviews and discussions with urban managers. Information and data selected from state and quasi-state agencies also proved valuable. Additionally, other relevant materials were sourced from the published domain including publications, journal articles, newspapers, textbooks and internet (online professional group discussions), etc.

Increase in urban poor over the last ten years increase in squalor settlements on marginal urban lands. Urban infrastructure is old and overburdened. Natural hazards are on the increase and are associated with negative demographic and social dynamics. Development plan and planning is lacking in the KMR. Urban management roles and responsibilities are not clearly defined. There are gaps and overlaps in roles and legislations. CUM needs redefinition for it to be effective in solving this relationship. Limits can be set for defining comprehensive urban planning.

Space to explore more the relationship and evidences of the factor under investigation to their fullest extent.

Investments in urban infrastructure and other built environment and physical structures in important for urban resilience to hazards. Non-traditional countries and agencies are good source of financial and technical support for developing countries to improve their urban and national physical and social infrastructure. Urban land management and administration are crucial or urban spatial planning and land use.

The four factors under investigation, even though they are not novel in their individual treatment, are however original in the context of assessing their interrelationship and moreover their relationship with CUM. A redefinition of CUM is attempted to give stated criticisms of its past failures. The application to Jamaica and its potential application to other small island developing states are unique.

The objective of this study is to understand the budgetary role of national legislatures in euro area (EA) countries and to analyse implications for fiscal discipline.

Building on the budget institutions literature, a legislative budgetary power index for all the 19 euro area (EA) countries is constructed using Organisation for Economic Co-operation and Development (OECD) and European Commission data as well as data generated from questionnaires to national authorities. A two-way fixed effects panel data model is then used to assess the effect of legislative budgetary power on the budget balance in the EA during 2006–2015.

Overall, in the EA, formal legislative powers vis-à-vis the national budgetary process are weak, but there is more legislative involvement in Stability and Growth Pact (SGP) procedures, and legislative budgetary organisational capacity is generally quite good. In contrast to the traditional view in the budget institutions literature, this study’s empirical findings show that strong legislative budgetary power does not necessarily result in larger budget deficits.

Data on legislative budgeting were available from different sources, and time series data were very limited.

There is scope to improve democratic legitimacy of the national budgetary process in the EA, without necessarily jeopardising fiscal discipline.

The constructed legislative budgetary power index covers all the 19 EA countries and has a broad scope covering various novel institutional characteristics. The empirical analysis contributes to the scarce literature on the impact of legislative budgeting on fiscal discipline.

The purpose of this paper is to explore the impact of changes to the Arkansas budget process brought about when the people of Arkansas voted to move from a biennial to an annual budget period in 2008. The paper describes the legislative changes necessary for annual budget review and explores the impact of annual budget review on revenue forecasting, supplemental appropriations, special sessions, legislative staff workload, executive branch oversight and state spending. This research assesses legislative perceptions of annual budget review across several factors including knowledge of the state budget, ability to check the powers of the governor and overall efficacy of annual budget review.

This exploratory research uses interview data from the Legislative Fiscal Director and data from an online survey of Arkansas state legislators. The interview and survey data were supplemented by an analysis of documents produced by legislative staff regarding supplemental appropriations, special sessions and state general revenue.

The Legislative Fiscal Director interview indicates that the change in budget period had little impact on revenue forecasting, special sessions and state government spending, with the exception that supplemental appropriations for Big 6 agencies increased in a statistically significant way following the advent of the fiscal session. The legislative survey finds that the change in budget period is viewed positively by Arkansas legislators. Most legislators indicated that they prefer annual budget review to biennial budget review.

Because of the exploratory approach, the research results may lack generalizability.

This paper surveys legislators on the efficacy of annual budget review which has seldom been done in previous research.

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

This review sets out the legislative amendments that have been made to the Children Act 1989 since it was implemented in 1991. It highlights the most significant changes to the original wording of the Act, with brief summaries of the relevant background and references to comment by leading figures in law and social work. The review follows the structure of the Act, beginning with the welfare principle and covering: private law provisions; local authority duties to children in need; care orders; and child protection. It is concluded that the majority of the amendments have arisen through increased recognition of the impact of domestic violence on children, campaigning by the fathers' rights movements and the economic pressures on local authorities that have prevented the provision of adequate services to children in need.

Considerable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into the corporate legislation of numerous countries. Investigations into the use of the true and fair view in Europe have revealed variations in interpretation and practice suggesting that countries are tending to interpret the concept in the context of national culture and national accounting tradition. An important feature of the way in which this concept has evolved in Australia, for example, is that whilst the pre‐eminence of a true and fair view has been retained, in practical terms its status has changed substantially due to numerous, significant amendments made to the legislative requirements. As such, there is a clear need to discover how the true and fair concept is interpreted and employed in practice. This study investigates the actions undertaken by finance directors of Australian firms to ensure that their financial statements can be seen to give a true and fair view i.e., how, in practice, directors apply the concept. The results of this study indicate that Australian finance directors: are unlikely to take specific additional actions to comply with the requirement that their financial statements give a true and fair view. Rather, they are likely to rely on their auditors to ensure compliance with statutory and professional requirements.