Accounting Law in Practice: Compliance, Consistency and Substance Focusing on the UK’s Implementation of EU Extractive Industry Country by Country Reporting of Government Payments to Governments

The passing into EU Law of a requirement that all companies domiciled in member states or listed on EU stock exchanges should publish a Report of Payments to Governments on the face of it is a victory for the civil society organizations long campaigning for the attendant increased transparency and accountability, a step towards better conditions and possibilities for many of the world’s poor. But it cannot be taken for granted. It was passed with a condition that it be reviewed (at both member state level, where a review can feed into the federal level review, and at the level of the EU), which is an opportunity to better it or a threat to reverse positive potentialities. The UK Brexit vote adds some uncertainty regarding the future of the law in the UK. And studies of manifestations of practices such as accounting and auditing (often intersecting with the law) caution against too much optimism as to their straightforward effectiveness. With a view to understanding this particular law in practice, so that it be strengthened and better function in line with its intended aims, we explore processes of its construction and early adoption in the UK. In a preliminary analysis, we elaborate how interpretations of the Law within the Extractives Industry run counter to the spirit or substance of the law and give rise to different and apparently problematic translations of the law into practice. Reflecting on our analysis, we make some recommendations as to ways forward

Reports on Payments to Governments: A critical review of early developments and experiences

We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study are intended to be of use to a variety of stakeholders who may input into the upcoming government consultation on these regulations. This version was published by Robert Gordon University

Reports on Payments to Governments: A report on early developments and experiences

We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study will be useful for Publish What You Pay (PWYP) and other interested stakeholders in communications with government, regulators and standard setters and in general campaign activity

Evaluation of the School Administration Manager Project

Examines the results to date of a Wallace-supported project to help principals delegate some administrative and managerial tasks to school administration managers and spend more time interacting with teachers, students and others on instructional matters

Transparency and accountability for the global good? The UK's implementation of EU law requiring country-by-country reporting of payments to governments by extractives

We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vis-à-vis concerns to better link accounting with the common good. We here find Gallhofer et al. (2015) and Gallhofer and Haslam (2017), with their appreciation of ‘emancipatory’ dimensions of accounting and how accounting can become ‘more (or less) emancipatory’, a useful framing, especially if, informed by critical studies that have problematised dimensions of transparency and accountability systems, their notions of the complex and multifaceted ambivalence of accounting systems are elaborated more explicitly vis-à-vis transparency and accountability. We focus upon the UK’s implementation of Chapter 10 of the EU’s Accounting Directive (and the equivalent Transparency Directive provisions), which is ostensibly progressive legislation prescribing Reports on Payments to Governments. Our empirical study indicates both progressive and problematic dimensions of the accounting and its dynamics in context, extending theoretical appreciation including for praxis

Power Spectrum of Primordial Inhomogeneity Determined from the 4-Year COBE DMR Sky Maps

Fourier analysis and power spectrum estimation of the cosmic microwave background anisotropy on an incompletely sampled sky developed by Gorski (1994) has been applied to the high-latitude portion of the 4-year COBE DMR 31.5, 53 and 90 GHz sky maps. Likelihood analysis using newly constructed Galaxy cuts (extended beyond |b| = 20deg to excise the known foreground emission) and simultaneously correcting for the faint high latitude galactic foreground emission is conducted on the DMR sky maps pixelized in both ecliptic and galactic coordinates. The Bayesian power spectrum estimation from the foreground corrected 4-year COBE DMR data renders n ~ 1.2 +/- 0.3, and Q_{rms-PS} ~ 15.3^{+3.7}_{-2.8} microK (projections of the two-parameter likelihood). These results are consistent with the Harrison-Zel'dovich n=1 model of amplitude Q_{rms-PS} ~ 18 microK detected with significance exceeding 14sigma (dQ/Q < 0.07). (A small power spectrum amplitude drop below the published 2-year results is predominantly due to the application of the new, extended Galaxy cuts.)Comment: 9 pages of text in LaTeX, 1 postscript Table, 4 postscript figures (2 color plates), submitted to The Astrophysical Journal (Letters

The Fragmenting Superbubble Associated with the HII Region W4

New observations at high latitudes above the HII region W4 show that the structure formerly identified as a chimney candidate, an opening to the Galactic halo, is instead a superbubble in the process of fragmenting and possibly evolving into a chimney. Data at high Galactic latitudes (b > 5 degrees) above the W3/W4 star forming region at 1420 and 408 MHz Stokes I (total power) and 1420 MHz Stokes Q and U (linear polarization) reveal an egg-shaped structure with morphological correlations between our data and the H-alpha data of Dennison, Topasna, & Simonetti. Polarized intensity images show depolarization extending from W4 up the walls of the superbubble, providing strong evidence that the radio continuum is generated by thermal emission coincident with the H-alpha emission regions. We conclude that the parts of the HII region hitherto known as W4 and the newly revealed thermal emission are all ionized by the open cluster OCl 352. Assuming a distance of 2.35 kpc, the ovoid structure is 164 pc wide and extends 246 pc above the mid-plane of the Galaxy. The shell's emission decreases in total-intensity and polarized intensity in various locations, appearing to have a break at its top and another on one side. Using a geometric analysis of the depolarization in the shell's walls, we estimate that a magnetic field line-of-sight component of 3 to 5 uG exists in the shell. We explore the connection between W4 and the Galactic halo, considering whether sufficient radiation can escape from the fragmenting superbubble to ionize the kpc-scale H-alpha loop discovered by Reynolds, Sterling & Haffner.Comment: 42 pages, 14 figures; Accepted for publication in Ap

Rural Communities in Transition and Sustainable Regional Development

Mining and farming have been important industries to the Australian economy since colonial times but the industries have generally operated in separate regions with limited overlaps. Over the last decade mining activity has surpassed agriculture in both return on investment and contribution to gross domestic product (GDP) and farming has continued to lose its share of economic contribution. To date, most mining activity has been in remote and regional areas of Australia where the deposits are richest, but sophisticated extractive processes and high returns are now making deposits viable which hither to have been considered marginal, many of which are in communities where farming has been the main industry. This paper will consider case study sites where mining is increasingly encroaching on what has been traditionally productive farming land. For some communities, mining is welcomed as an important off-farm income, for others, mining is viewed as an environmental and social threat to the agricultural industry. The stresses and strains as well as the opportunities presented by transitional rural economies will be considered

Digital Deblurring of CMB Maps II: Asymmetric Point Spread Function

In this second paper in a series dedicated to developing efficient numerical techniques for the deblurring Cosmic Microwave Background (CMB) maps, we consider the case of asymmetric point spread functions (PSF). Although conceptually this problem is not different from the symmetric case, there are important differences from the computational point of view because it is no longer possible to use some of the efficient numerical techniques that work with symmetric PSFs. We present procedures that permit the use of efficient techniques even when this condition is not met. In particular, two methods are considered: a procedure based on a Kronecker approximation technique that can be implemented with the numerical methods used with symmetric PSFs but that has the limitation of requiring only mildly asymmetric PSFs. The second is a variant of the classic Tikhonov technique that works even with very asymmetric PSFs but that requires discarding the edges of the maps. We provide details for efficient implementations of the algorithms. Their performance is tested on simulated CMB maps.Comment: 9 pages, 13 Figure

An upper limit on anomalous dust emission at 31 GHz in the diffuse cloud [LPH96]201.663+1.643

[LPH96]201.663+1.643, a diffuse H{\sc ii} region, has been reported to be a candidate for emission from rapidly spinning dust grains. Here we present Cosmic Background Imager (CBI) observations at 26-36 GHz that show no evidence for significant anomalous emission. The spectral index within the CBI band, and between CBI and Effelsberg data at 1.4/2.7 GHz, is consistent with optically thin free-free emission. The best-fitting temperature spectral index from 2.7 to 31 GHz, $\beta=-2.06 \pm 0.03$, is close to the theoretical value, $\beta=-2.12$ for $T_{e}=9100$ K. We place an upper limit of 24% ~ (2\sigma) for excess emission at 31 GHz as seen in a 6\arcmin FWHM beam. Current spinning dust models are not a good fit to the spectrum of LPH96. No polarized emission is detected in the CBI data with an upper limit of 2% on the polarization fraction.Comment: 5 pages, 3 figures, submitted to ApJ