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The article presents some conclusions of a research project on the mass prosopographic analysis of the "old" (mainly commissioned before October 1917) Russian naval officers during the Civil War (1917–1922) — primarily, it concerns the number of representatives of this category in the Red Fleet and in the main white groups. The article outlines the main historiography and a range of problems researchers face: the objective lack of sources; the complex and changeable structure of naval officership; different approaches of the Reds and the Whites to the concept of "officer" or "person of the command staff"; the continuation of appointment to officers by white governments; transfers to the fleet from the land army. The hypothesis put forward by the author of this article in 2007 on this issue — that about 80 % of the "old" navy officers served with the Reds during the Civil War — is being revised. The conclusion is that about 42 % of the "old" navy officers served during the Civil War only in the Red Army; up to 24 % of officers served at least for some time in various white formations; and about 34 % of officers evaded participation in the Civil War. Conclusions are drawn about the number of "old" naval officers in the main white formations. For the first time in historiography, the composition of the Corps of Naval Officers (as part of Armed Forces of South Russia) is described.

Political Parties, William Cross, The Canadian Democratic
Audit series; Vancouver, UBC Press, 2004, pp. 218.Political Parties is part of the Canadian Democratic
Audit series. The expressed aim of the series is to "examine
the way Canadian democracy functions" using three benchmarks,
"public participation, inclusiveness and responsiveness," with
the principle output being not so much a report card but the desire to
"encourage ongoing discussion of how best to fashion Canada's
democratic institutions and practices well into the new century"
(http://www.mta.ca/faculty/arts-letters/canadian_studies/cda/pdf/demaudit_overview_15aug.pdf).
Cross's short, readable volume achieves these objectives.

The facts show that corruption among Government Officials is considered an acceptable behavior, even though the impact is tremendous. If there are officials who reject or are anti-corruption, they will be removed or will be eliminated by themselves. Meanwhile, internal and external controls are not effective in overcoming it. There must be innovation in efforts to eradicate corruption in Indonesia. The findings of this study indicate that government officials in their work environment will be very effective if involved in efforts to prevent and eradicate acts of corruption. This is manifested in 2 forms of effective management,namely:(1)Apparatus Complaint Management and(2)Suggestion Box Management. Apparatus Complaint Management has the character of conveying corrupt behavior or actions that occur in the apparatus work environment. Suggestion Box Management is an opportunity provided for all officials to convey their ideas and input to prevent and eradicate acts of corruption in the workplace.

Background: Opioid addiction is one of the most common substance-related disorders worldwide, and morbidity and mortality due to opioid addiction place a heavy burden on society. Knowing the size of the population that is addicted to opioids is a prerequisite for the development and implementation of appropriate health-policy measures.Methods: Our estimate for Germany for 2016 is based on an enumeration of opioid-addicted persons who were entered in a registry of persons receiving substitution therapy, an enumeration of persons receiving outpatient and inpatient care for addiction without substitution therapy, an extrapolation to all addiction care facilities, and an estimation of the number of opioid-addicted persons who were not accounted for either in the substitution registry or in addiction care.Results: The overall estimate of the number of opioid-addicted persons in Germany in 2016 was 166 294 persons (lower and upper bounds: 164 794 and 167 794), including 123 988 men (122 968 to 125 007) and 42 307 women (41 826 to 42 787). The estimates for each German federal state per 1000 inhabitants ranged from 0.1 in Brandenburg to 3.0 in North Rhine-Westphalia and 5.5 in Bremen. The average value across Germany was 3.1 per 1000 inhabitants.Conclusion: Comparisons with earlier estimates suggest that the number of persons addicted to opioids in Germany has hardly changed over the past 20 years. Despite methodological limitations, this estimate can be considered highly valid. Nearly all persons who are addicted to opioids are in contact with the addiction care system. ; Schätzung der Anzahl von Personen mit einer Opioidabhängigkeit Hintergrund: Die Abhängigkeit von Opioiden zählt weltweit zu den häufigsten substanzbezogenen Störungen und verursacht eine erhebliche gesellschaftliche Belastung durch Morbidität und Mortalität. Den Umfang der opioidabhängigen Population zu kennen, ist eine Voraussetzung für gesundheitspolitische Maßnahmen.Methode: Die Schätzung für das Jahr 2016 basiert auf einer Zählung von Personen in Deutschland mit einer Opioidabhängigkeit, die im Substitutionsregister gemeldet waren, einer Zählung der in der ambulanten und stationären Suchthilfe gemeldeten Personen ohne Substitutionsbehandlung und einer Hochrechnung auf alle Einrichtungen sowie einer Schätzung der Anzahl von Personen mit einer Opioidabhängigkeit, die weder im Substitutionsregister noch in der Suchthilfe erfasst waren.Ergebnisse: Für Deutschland ergibt sich eine Gesamtschätzung von 166 294 Personen (untere und obere Grenzen: 164 794; 167 794) mit einer Opioidabhängigkeit, wobei 123 988 Männer (122 968; 125 007) und 42 307 Frauen (41 826; 42 787) betroffen sind. Die Schätzungen für die Bundesländer pro 1 000 Einwohner schwanken zwischen 0,1 in Brandenburg, 3,0 in Nordrhein-Westfalen bis 5,5 Bremen. Der deutschlandweite Durchschnittswert beträgt 3,1/1000 Einwohner.Schlussfolgerungen: Vergleiche mit früheren Schätzungen legen den Schluss nahe, dass sich der Umfang der Personen mit einer Opioidabhängigkeit in Deutschland in den letzten 20 Jahren kaum verändert hat. Trotz methodischer Einschränkungen ist von einer hohen Validität der Schätzung auszugehen. Nahezu alle Personen mit einer Opioidabhängigkeit sind in Kontakt mit dem Suchthilfesystem.

Intro -- Contents -- Preface -- Introduction -- Evolution -- Recent Changes -- Objectives of Control -- Range of Process Controls -- From Fund Controls to Global Budgets -- From Cash Limits to Cash Management -- Policy Reviews -- Evaluation -- From Financial to Efficiency Audit -- Involvement of the Users -- Institutional Development -- 1 Payments Systems -- Payment Stages -- Release of Funds and Organizing Payments -- Commitment Stage -- Types of Payments Systems -- Method of Payment -- Security of Payments -- Relations with the Banking System -- Commercial Banking -- Financial Reporting -- Interenterprise Arrears -- 2 Morphology of Government Accounting -- Commercial and Government Accounting -- Single- and Double-Entry Bookkeeping -- Cash and Accrual -- Terms and Definitions -- Why Accrual Now? -- Budget and Accounts -- Dimensions of the Issue -- General Ledger System -- Government Accounts and National Income Accounts -- Generational Accounts -- 3 Cost Measurement, Accounting Standards, and Other Issues -- Commercial Practices -- Government Approaches -- Relevance of Commercial Practices -- Capital Charge -- Foreign Aid Accounts -- Accounting Aspects of Privatization -- Accounting and Performance Indicators -- Other Issues -- Accounting Standards -- 4 Liability Management -- Payables -- Other Funded Liabilities -- Contingent Liabilities -- Unfunded Liabilities -- Legislated Guarantees -- Liabilities from Legislative Changes -- Hidden Liabilities -- Termination of Contracts -- Environmental Liabilities -- Market Failure Liabilities -- Debt Management -- Developments -- Continuing Objectives -- Organization -- Role of Accounting 125 -- 5 Architecture of Government Financial Information -- Importance of Financial Information -- Public and Private Sectors Compared -- Principles of Reporting -- Legitimacy -- Understandability -- Reliability.