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Article
Publication date: 2 August 2011

Danielle Morin

This paper seeks to investigate the work performed by French Cour des comptes magistrates as part of performance audits. The research objective is to understand who the…

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Abstract

Purpose

This paper seeks to investigate the work performed by French Cour des comptes magistrates as part of performance audits. The research objective is to understand who the magistrates are, what they do, how they do what they do, how they perceive their role, what authority they feel they can claim, and how, through performance audits, they try to influence the way the organisations they visit are run.

Design/methodology/approach

In addition to 35 interviews conducted with Court magistrates (based on a semi-structured interview questionnaire) and non-participant observation, public documentation was analysed. To understand how magistrates perform their tasks at the Court, basic theories on influence processes and theories on decision making developed by Herbert A. Simon were applied.

Findings

After exploring the universe in which magistrates of the French Cour des comptes operate, it appears that their undertaking of performance audits has engendered a host of competing visions: the transition to modernity has to occur. The Court presents itself officially as a supreme audit institution but it acts as a grand corps de l ' État (senior branch of the Civil Service). Magistrates come to the Court of their own accord and make every effort to avoid being viewed as control professionals. The Court openly positions itself as a “judge of management”, wishing to impose its jurisdictional authority on activities that are essentially professional in character. A migration from traditional roles is observed: the role of the Court as a critic of the Administration has been sidelined. In addition, the magistrates claim to be judges when they are in the ambit of the Court, but shed this role for that of “catalysts of change” when they interact with representatives of the organisations audited.

Research limitations/implications

The research is based on a detailed analysis of a specific context. This may limit the wider applicability of the findings. However, the data gathered from the French experience could be useful for other supreme audit institutions (SAIs) whose status is equivalent to that of the Court, or whose mandate has expanded in the past decade.

Originality/value

This study lifts the veil on the performance audit practice at one of the numerous supreme audit institutions. In addition, the French context has received scant attention from researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 March 1981

In a full blaze of comings and goings, it is unnecessary to remind ourselves that the holiday season is upon us; mass travel to faraway places. The media have for months…

Abstract

In a full blaze of comings and goings, it is unnecessary to remind ourselves that the holiday season is upon us; mass travel to faraway places. The media have for months, all through the winter, been extolling a surfeit of romantic areas of the world, exspecially on television; of colourful scenes, exotic beauties, brilliant sunshine everywhere; travel mostly by air as so‐called package tours — holidays for the masses! The most popular areas are countries of the Mediterranean littoral, from Israel to Spain, North Africa, the Adriatic, but of recent years, much farhter afield, India, South‐east Asia and increasingly to the USA.

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British Food Journal, vol. 83 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 8 February 2011

Pranab Kumar Panday and Awal Hossain Mollah

The main aim of this paper is to analyze judicial system of Bangladesh, which comprises all courts and tribunals that performs the delicate task of ensuring rule of law in…

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Abstract

Purpose

The main aim of this paper is to analyze judicial system of Bangladesh, which comprises all courts and tribunals that performs the delicate task of ensuring rule of law in the society. The paper depicts the history and evolution of the judicial system in Bangladesh from ancient period to present day.

Design/methodology/approach

The study is qualitative in nature and based on secondary sources of materials like books, journal articles, government orders, rules, acts, newspaper reports, etc. Relevant literature has also been collected through internet browsing.

Findings

The major findings of this paper are: there is a well‐organized court system in Bangladesh which is in fact the replica of the system introduced by British rulers and it is widely accepted in the original Constitution of Bangladesh. The ancient judicial system was not based on rule of law rather on caprice and caste consideration. The executive branch of government always attempts to control the judiciary through different mechanisms, which include the appointment, tenure and discipline of judges from ancient period. Therefore, the independence of judiciary is vulnerable from ancient time to present day and even after separation of the judiciary from the executive (November 2007) the interference of the executive over the judiciary is still continuing.

Practical implications

This paper opens a new window for the policy makers and concerned authorities to take necessary steps for overcoming the existing limitations of judiciary.

Originality/value

The paper will be of interest to legal practitioners, policy makers, members of civil society, and those in the field of judicial system in Bangladesh and some other British colonial common law countries.

Details

International Journal of Law and Management, vol. 53 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 30 March 2012

Philip Antino

The purpose of this paper is to consider the procedures under section 17 of the Party Wall etc. Act 1996 (“The Act”) for enforcement proceedings to recover an awarded sum…

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328

Abstract

Purpose

The purpose of this paper is to consider the procedures under section 17 of the Party Wall etc. Act 1996 (“The Act”) for enforcement proceedings to recover an awarded sum. This paper will demonstrate that the procedure is unclear and confusing to the party wall surveyors, the magistrates, the county court officers and the legal profession who express conflicting views on the appropriate method of enforcement. The intent of this paper is to examine and explain the procedures that will allow the recovery of costs and other contingencies, as a civil debt within the MagistratesCourt, with a comparison of the more traditional route of the County Court.

Design/methodology/approach

The author has reviewed the relevant sections of the statutory acts and the limited publications that discuss and promote various methods of enforcement of actions that have been awarded and are recoverable summarily as a civil debt. Accordingly, the options to enforce payment within the magistrates’ and county courts will be considered, explained, and discussed within this paper.

Findings

This paper makes a contribution to the limited existing literature and theoretical interpretation of section 17 of the Party Wall etc. Act 1996, to provide a framework for considering the procedures and principles necessary to enforce payment of costs awarded under the Act. The paper makes a comparative analysis of the differences between the two recognised approaches and explains why a particular method (the MagistratesCourt) will normally be the preferred option.

Originality/value

The paper demonstrates that there is confusion surrounding the appropriate method of enforcement, and provides a structured and detailed explanation of the appropriate method of enforcement.

Details

Structural Survey, vol. 30 no. 1
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 January 1986

The mammoth proportions of Public Expenditure, its accountability, its control, must be one of the biggest problems any government has had to meet. Despite all its…

Abstract

The mammoth proportions of Public Expenditure, its accountability, its control, must be one of the biggest problems any government has had to meet. Despite all its counselling to the public spenders, its massive efforts to scale down the spending, there is extremely little to show for it. The Departments and State Services have become so large, they have outgrown government control; they are in fact forms of government in themselves. When a body established with a definite role becomes so big and powerful, as many of the authorities in the country have become, they tend to resent any form of control over them. History has many such examples in one form or another. Where an ocean divides them, the subordinate power may seek a separate nationhood for itself, as the American colonies did a couple of centuries or more ago. They chose the right moment to rebel when the home government sought to pass on extra levy on the importation of tea, which the Colonists turned into a slogan “no taxation without representation”. The truth, however, was they had outgrown the mother country and saw themselves as a new nation in a new land immensely rich in natural resources, riches all theirs for the taking. Much of the old country understood their aspirations and in the final settlement, the British were more than generous to them.

Details

British Food Journal, vol. 88 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 April 1974

Smedleys Ltd v. Breed effectively disposes of Section 3 (3), Food and Drugs Act, 1955 as a defence in law in what nowadays constitutes the commonest source of all food…

Abstract

Smedleys Ltd v. Breed effectively disposes of Section 3 (3), Food and Drugs Act, 1955 as a defence in law in what nowadays constitutes the commonest source of all food prosecutions, viz., foreign matter in food. Their Lord‐ships' judgment is indeed a brilliant exposition of the law on the subject, but the result of their dismissal of the appeal can only be seen, as one of their number stated, that local authorities and magistrates for all practical purposes can ignore the subsection, and from the numerous reports of legal proceedings, this is what they have been doing for many years. It was resurrected in a case, similar in circumstance to that in Smedleys, a couple of years ago, in respect of a snail in black currant jam, in which the snail and black currants were identical in size and appearance.

Details

British Food Journal, vol. 76 no. 4
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 June 1972

First January 1973 will not only mark the beginning of a New Year but a year which history will mark as a truly momentous one, for this is the year that Britain, after…

Abstract

First January 1973 will not only mark the beginning of a New Year but a year which history will mark as a truly momentous one, for this is the year that Britain, after centuries of absence, re‐enters the framework of Europe as one of the Member‐States of the enlarged European Community. This in itself must make for change on both sides; Britain is so different in outlook from the others, something they too realize and see as an acquisition of strength. There have been other and more limited forms of Continental union, mainly of sovereignty and royal descent. Large regions of France were for centuries under the English Crown and long after they were finally lost, the fleur de lis stayed on the royal coat of arms, until the Treaty of Amiens 1802, when Britain retired behind her sea curtain. The other Continental union was, of course, with Hanover; from here the Germanized descendants of the Stuarts on the female line returned to the throne of their ancestors. This union lasted until 1832 when rules of descent prevented a woman from reigning in Hanover. It is interesting to speculate how different history might have been if only the British Crown and the profits of Tudor and Stuart rule had been maintained in one part of central Europe. However, Britain disentangled herself and built up overwhelming sea power against a largely hostile Europe, of which it was never conceived she could ever be a part, but the wheel of chance turns half‐circle and now, this New Year, she enters into and is bound to a European Community by the Treaty of Rome with ties far stronger, the product of new politico‐economic structures evolved from necessity; in a union which cannot fail to change the whole course of history, especially for this country.

Details

British Food Journal, vol. 74 no. 6
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 September 2000

John W. Raine

The UK Government’s’ “modernisation” programme has impacted and will continue to impact on the Law courts and judiciary procedures. Explores these impacts in seven areas…

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1254

Abstract

The UK Government’s’ “modernisation” programme has impacted and will continue to impact on the Law courts and judiciary procedures. Explores these impacts in seven areas: judicial independence; quality of service; cost‐effectiveness; democracy; efficiency; speed; and government as the driver.

Details

International Journal of Public Sector Management, vol. 13 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 1 June 1977

The connotations, associations, custom and usages of a name often give to it an importance that far outweighs its etymological significance. Even with personal surnames or…

Abstract

The connotations, associations, custom and usages of a name often give to it an importance that far outweighs its etymological significance. Even with personal surnames or the name of a business. A man may use his own name but not if by so doing it inflicts injury on the interests and business of another person of the same name. After a long period of indecision, it is now generally accepted that in “passing off”, there is no difference between the use of a man's own name and any other descriptive word. The Courts will only intervene, however, when a personal name has become so much identified with a well‐known business as to be necessarily deceptive when used without qualification by anyone else in the same trade; i.e., only in rare cases. In the early years, the genesis of goods and trade protection, fraud was a necessary ingredient of “passing off”, an intent to deceive, but with the merging off Equity with the Common Law, the equitable rule that interference with “property” did not require fraudulent intent was practised in the Courts. First applying to trade marks, it was extended to trade names, business signs and symbols and business generally. Now it is unnecessary to prove any intent to deceive, merely that deception was probable, or that the plaintiff had suffered actual damage. The equitable principle was not established without a struggle, however, and the case of “Singer” Sewing Machines (1877) unified the two streams of law but not before it reached the House of Lords. On the way up, judical opinions differed; in the Court of Appeal, fraud was considered necessary—the defendant had removed any conception of fraud by expressingly declaring in advertisements that his “Singer” machines were manufactured by himself—so the Court found for him, but the House of Lords considered the name “Singer” was in itself a trade mark and there was no more need to prove fraud in the case of a trade name than a trade mark; Hence, the birth of the doctrine that fraud need not be proved, but their Lordships showed some hesitation in accepting property rights for trade names. If the name used is merely descriptive of goods, there can be no cause for action, but if it connotes goods manufactured by one firm or prepared from a formula or compsitional requirements prescribed by and invented by a firm or is the produce of a region, then others have no right to use it. It is a question of fact whether the name is the one or other. The burden of proof that a name or term in common use has become associated with an individual product is a heavy one; much heavier in proving an infringement of a trade mark.

Details

British Food Journal, vol. 79 no. 6
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 April 1973

At the Royal Society of Health annual conference, no less a person than the editor of the B.M.A.'s “Family Doctor” publications, speaking of the failure of the…

Abstract

At the Royal Society of Health annual conference, no less a person than the editor of the B.M.A.'s “Family Doctor” publications, speaking of the failure of the anti‐smoking campaign, said we “had to accept that health education did not work”; viewing the difficulties in food hygiene, there are many enthusiasts in public health who must be thinking the same thing. Dr Trevor Weston said people read and believed what the health educationists propounded, but this did not make them change their behaviour. In the early days of its conception, too much was undoubtedly expected from health education. It was one of those plans and schemes, part of the bright, new world which emerged in the heady period which followed the carnage of the Great War; perhaps one form of expressing relief that at long last it was all over. It was a time for rebuilding—housing, nutritional and living standards; as the politicians of the day were saying, you cannot build democracy—hadn't the world just been made “safe for democracy?”—on an empty belly and life in a hovel. People knew little or nothing about health or how to safeguard it; health education seemed right and proper at this time. There were few such conceptions in France which had suffered appalling losses; the poilu who had survived wanted only to return to his fields and womenfolk, satisfied that Marianne would take revenge and exact massive retribution from the Boche!

Details

British Food Journal, vol. 75 no. 4
Type: Research Article
ISSN: 0007-070X

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