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One of the principal motivations for the reinvention of many central governments over the last two decades is the need to deal with chronic budget deficits. As budget surpluses reappeared at the end of the 1990s, the pressure to restructure seemed to ease in some countries. However, observers suggested the relief was only temporary, and aging populations would soon put more stress on government budgets, creating a need for further retrenchment. This article assesses the vulnerability of three central governments—the United Kingdom, Canada, and the United States—to aging‐related fiscal stress. Because of institutional differences, the U.S. government is likely to be hit hardest by this demographic change. This may imply that public‐sector reform will take a different path in the United States than it will in the United Kingdom or Canada.

This article brings recent discussions of everyday multiculturalism into a context which has had little sociological attention – the public library. Focusing on a south London library's newly established knitting group, made up of predominantly older women from racially and ethnically diverse backgrounds, I show how the library's framing of multiculturalism, limited to either celebratory occasions or targeted interventions for vulnerable groups, was unable to recognise the knitting group as an everyday multicultural space. Using an ethnographic approach which 'takes seriously' the ordinariness of knitting together, I show how the library setting provided the group with a reliable foundation, and attend closely to how, for its participants, the group became a space of multicultural recognition. I argue that the public library has capacity to anchor vital spaces of everyday multicultural conviviality which are not curated as special projects, and that the ordinary positioning of these spaces is integral to their formation.

The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren't effected by audit tenure and financial distress. This result show that audit tenure and financial statement can't be consideration of companies when they submit their financial statement because there's some regulations about timeliness of publishing financial statement.

Includes index. ; "Leg. Doc., no. 4." ; Mode of access: Internet.

Hardt & Negri respond to comments in a special journal issue (2001) on their book, Empire (2000), by clarifying & expanding on points of criticism. They discuss Empire's relation to Marx & Marxism; address questions about empire & the inclusiveness of imperial sovereignty (which is not to deny differences among multitudes); & explicate the centrality of immaterial labor & information technology in the global capitalist economy (which is not to marginalize the continuing role of material labor). Their conclusion reiterates the possibility for agency by the multitude on both micro- & macro-political levels, & grants their failure as yet to articulate a viable program for organizing counter-empire's resistance & empowerment movements. Their critics are encouraged to further elucidate this & other issues that Empire has not completely realized. 2 References. K. Coddon

Force account has emerged to be an important procurement method in public procurement due to its potentials towards improving efficiency and cost reduction. As a result, the Government of Tanzania directed force account to be given precedence in the procurement of renovations, repairs, rehabilitation and remodeling works. Despite the potentials and initiatives undertaken, still there is a dilemma on whether most of the stakeholders understand clearly the concept, procedures and practices associated with force account. In response to the observed ambiguities, the study aimed to examine the existing guidelines on force account and practices and thereafter identify challenges experienced in the implementation of force account. The study was guided by cross-sectional surveys design whereby data was collected using key informant interviews, focus group discussions and documentary review. Thereafter, data was analysed using a constant comparative approach through the coding process used for categorising and comparing qualitative data. Findings indicated that the poor performance was attributed by the absence of a standardised force account guideline applicable throughout the country by the respective procuring entities. Also, the legal provisions on force account are insufficient for the sake of enforcing best practices. Therefore, regulatory authorities should ensure that the newly introduced force account guidelines are enforced accordingly so as to improve effectiveness and efficiency. Furthermore, there is a need for continued rigorous training on force account undertakings among stakeholders involved in order to continue improving practices and performance.