Complete genome sequence of the Medicago microsymbiont Ensifer (Sinorhizobium) medicae strain WSM419

Ensifer (Sinorhizobium) medicae is an effective nitrogen fixing microsymbiont of a diverse range of annual Medicago (medic) species. Strain WSM419 is an aerobic, motile, non-spore forming, Gram-negative rod isolated from a M. murex root nodule collected in Sardinia, Italy in 1981. WSM419 was manufactured commercially in Australia as an inoculant for annual medics during 1985 to 1993 due to its nitrogen fixation, saprophytic competence and acid tolerance properties. Here we describe the basic features of this organism, together with the complete genome sequence, and annotation. This is the first report of a complete genome se-quence for a microsymbiont of the group of annual medic species adapted to acid soils. We reveal that its genome size is 6,817,576 bp encoding 6,518 protein-coding genes and 81 RNA only encoding genes. The genome contains a chromosome of size 3,781,904 bp and 3 plasmids of size 1,570,951 bp, 1,245,408 bp and 219,313 bp. The smallest plasmid is a fea-ture unique to this medic microsymbiont

Accounting & NPM in UK Local Government - contributions towards accountability

Despite its size and economic importance, accounting in UK local government is still relatively under-researched. Two important developments which have emerged in recent years across the whole public sector are governance and New Public Management. It is timely to study the contribution which local government accounting makes in this changing context. Governance has proved a particularly contentious concept to define. This study has attempted to understand governance from the participants’ perspective and consequently a grounded theory methodology has been used. The empirical research comprised four UK local authority case studies over a twelve month period. The grounded theory developed makes two important contributions to our knowledge of accounting and NPM in relation to governance and accountability in local government. These are the relative importance of accountability rather than governance per se to participants, and the more significant contribution to accountability made by budgeting practices rather than NPM practices such as performance indicators, contracting out of services and Best Value studies. The reasons for these findings are explored and theorised in the paper, using Bourdieu's concept of habitus