Net debt in the Canadian public accounts: Its emergence,evolution and entrenchment

Abstract: “Net debt” is considered an important measure of the financial strength of a government and is currently a required line item on the “statement of financial position” in Canadian government financial statements. In this article, the authors look at the emergence, evolution and entrenchment of net debt in the public accounts of the Government of Canada. They trace the history of this financial indicator through a study of archival data from the Province of Canada and the Government of Canada and interpret the data using Klaus Lüder's contingency model of public‐sector accounting innovations.     

Evolution of presidential news coverage

This study is the second of two reporting on how the American presidency has been rhetorically constructed for the nation's citizens by the mass media between 1945 and 1985. These research papers examined 412 Time magazine articles on the presidency, keying on such matters as how that magazine documented its reportage, which presidential qualities, behaviors, and problems it emphasized, and how Time used language strategies to describe and evaluate the presidency. By using a variety of content analytic methods, the authors detected two general trends in Time’s coverage: (1) the American presidency has been portrayed as an increasingly besieged institution—socially, politically, and psychologically—and (2) Time’s heavy focus on bureaucratic politics has resulted in an increasing institutionalization of the presidency. A variety of data support these two conclusions and suggest, furthermore, the existence of an over‐arching conceptual model in Time’s discussions of the presidency. The implications of this model are explored briefly here.     

Visibility and Invisibility of Animals in Traditional Chinese Philosophy and Law

There is yet to be any animal welfare or protection law for domestic animals in China, one of the few countries in the world today that do not have such laws. However, in Chinese imperial law, there were legal provisions adopted more than a 1,000 years ago for the care and treatment of domestic working animals. Furthermore, in traditional Chinese philosophy, animals were regarded as constituent part of the organic whole of the cosmos by ancient Chinese philosophers who saw no strict delineation between humans and non-human animals. Notwithstanding, the attitude and practice towards animals in ancient Chinese life was also ambivalent and was predicated upon the practical utility of animals for the service of humans and society. Such practice can be seen through the legal provisions in imperial China. This paper first discusses animal’s place in traditional Chinese philosophy and then in Chinese imperial law. It raises the issue of the gap discernable from the philosophical thought on animals and practice regarding animals in everyday life in China. The paper argues that given the gap in perception and attitude regarding animals, law can play an important role that moral teaching has not been able to achieve.     

Separating the Sheep from the Goats among Africa's Separatist Movements

Currently at least 12 separatist/secessionist movements are engaged in negotiations or campaigns of violence (guerrilla and regular armed conflict) in Africa. But though they are agreed on the need for radical constitutional change, they are not agreed on the solutions. More than that, they rarely maintain a unity of aim within their ranks at any given moment of time, or a consistency of aim over time. It is these shifting political objectives and the nature of the calculations behind them that this article intends to examine. At every stage of the conflict the movements' leaders have to assess the advantages of a secessionist policy as opposed to a separatist (or re-negotiated unitary state) policy. This article finds that among the most crucial factors to be weighed are popular support, state response, international recognition, and personal opportunities. There are important consequences of this shifting of political objectives. It makes typologies based on their political objectives and/or methods of limited value; political support problematic; attempts by governments to induce separatist leaders to defect or compromise worthwhile; and certain elements in the population of the homeland more vulnerable. This is the biggest hindrance to successful separatist movements.