A Successful Transition? ACT Public Finances Under Self-government

Generous Commonwealth funding before self-government in 1989 meant that the ACT enjoyed high government expenditures and low taxation compared with the states. Self-government meant a transition to normal state funding, ultimately involving substantial reductions in Commonwealth grants. Successive governments aligned taxes with other jurisdictions, but failed to reduce expenditures, which remained well above Commonwealth Grants Commission (CGC) assessments of levels necessary to provide a standard level of services. The fiscal position — however measured — has worsened. The transition to normal funding has been unsuccessful and, without the necessary adjustments, a heavy burden will be placed on future Canberrans.     

PUBLIC MANAGEMENT OR PUBLIC ADMINISTRATION?

Abstract: The debate over managerialism has been the most controversial issue in Australian public administration journals in recent years. Although most articles have been critical, there have been responses in favour of the changes by senior public servants. One unfortunate consequence of this debate has been the appearance of a gap between academic public administration and public service practice.
This paper argues that, from several angles, the work now carried out by public services is management rather than administration. It argues that managerialism is a long-overdue reform to a model which has outlived its usefulness. The traditional model of public administration was an irrelevance for many years; it was never efficient or effective and deserved to be replaced. However, public management does not necessarily mean the widespread and uncritical adoption of practices from the private sector. What it should mean is that a distinctive public management needs to be developed. This should take account of the differences between the sectors, but still recognise that the work being done by public servants is now managerial rather than administrative.     

Tax Expenditures for Local Governments

Foregone revenues of state and local governments have been mostly unreported. This is still a neglected subject in governmental accounting. Such significant amounts can make a difference in the choice between direct and indirect spending, and more budget officers are expected to consider the tax expenditure report as a supplement to budget documents.     

海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。     

Identification of flurazepam (Dalmane) and a primary metabolite in urine by thin-layer chromatography.

A relatively simple, routine method has been described for the qualitative identification of flurazepam and its primary metabolite 7-chloro-1-(2-hydroxyethyl)-5-(2-fluorophenyl)-1,3-dihydro-2H-1,4-benzodiazepin-2-one in urine. We have described two extractions and several identification procedures by which flurazepam and its primary urinary metabolite can be identified by TLC.