scholarly journals Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laurence Ferry ◽  
Henry Midgley
Keyword(s):  
National Audit ◽  
Public Accountability ◽  
Content Type ◽  
The United Kingdom ◽  
Historical Archives ◽  
The Creation ◽  
The 1960S ◽  
The Uk ◽  
Audit Reform ◽  
Audit Independence

PurposeThe study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows how this focus on the auditor's link to Parliament depends on a particular concept of liberty and relates this to the wider literature on the place of audit in democratic society.Design/methodology/approachUnderstanding the issue of independence of audit in protecting the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983.FindingsThe study shows that advocates for audit reform in the UK from the 1960s to the 1980s were arguing for an extension to Parliament's power to hold the executive to account and that their focus was influential on the way that the new NAO was established. Using a neo-Roman concept of liberty, the authors show that they believed Parliamentary surveillance of the executive was necessary to secure liberty within the UK.Research limitations/implicationsThe neo-Roman republican concept of liberty extends previous studies in considering the importance of audit for public accountability, the preservation of liberty and democracy.Practical implicationsPublic sector audit can be a fundamentally democratic activity. Auditors should be alert to the constitutional importance of their work and see parliamentary accountability as a key objective.Originality/valueThe neo-Roman concept of liberty extends previous studies in considering the importance of audit for public accountability, preservation of liberty and democracy.

scholarly journals Manipulating the Microbiome: An Alternative Treatment for Bile Acid Diarrhoea

2021 ◽  
Vol 12 (2) ◽  
pp. 335-353
Author(s):  
Evette B. M. Hillman ◽  
Sjoerd Rijpkema ◽  
Danielle Carson ◽  
Ramesh P. Arasaradnam ◽  
Elizabeth M. H. Wellington ◽  
...  
Keyword(s):  
Bile Acid ◽  
Bile Acids ◽  
Gastrointestinal Disease ◽  
Acid Synthesis ◽  
Bile Acid Synthesis ◽  
Bile Acid Metabolism ◽  
The United Kingdom ◽  
The 1960S ◽  
Irritable Bowel ◽  
The Uk

Bile acid diarrhoea (BAD) is a widespread gastrointestinal disease that is often misdiagnosed as irritable bowel syndrome and is estimated to affect 1% of the United Kingdom (UK) population alone. BAD is associated with excessive bile acid synthesis secondary to a gastrointestinal or idiopathic disorder (also known as primary BAD). Current licensed treatment in the UK has undesirable effects and has been the same since BAD was first discovered in the 1960s. Bacteria are essential in transforming primary bile acids into secondary bile acids. The profile of an individual’s bile acid pool is central in bile acid homeostasis as bile acids regulate their own synthesis. Therefore, microbiome dysbiosis incurred through changes in diet, stress levels and the introduction of antibiotics may contribute to or be the cause of primary BAD. This literature review focuses on primary BAD, providing an overview of bile acid metabolism, the role of the human gut microbiome in BAD and the potential options for therapeutic intervention in primary BAD through manipulation of the microbiome.

Debates over Irish unification will gain traction

2021 ◽  
Keyword(s):  
Northern Ireland ◽  
Status Quo ◽  
Political Agenda ◽  
Successful Implementation ◽  
Northern Irish ◽  
Content Type ◽  
The United Kingdom ◽  
The Status ◽  
Scottish Independence ◽  
The Uk

Significance The differing perspectives of unionists and nationalists on the creation of Northern Ireland as a political entity within the United Kingdom, together with Brexit and tensions over the Northern Ireland Protocol (NIP), have brought the contentious issue of Irish reunification onto the political agenda in Northern Ireland and the Irish Republic. Impacts Scottish independence would likely increase momentum for a referendum on Irish unity. Successful implementation of the NIP, giving firms access to EU and UK markets, may support arguments for maintaining the status quo. If the UK government abandons the NIP, the adverse trade impact on Northern Irish firms could increase support for unification.

Experience in applying the effectiveness audit methodology in order to save budget funds for the purchase of medicines in the UK

2020 ◽  
pp. 82-87
Author(s):  
S. S. Budarin ◽  
N. V. Yurgel
Keyword(s):  
United Kingdom ◽  
Health System ◽  
National Health ◽  
Sharp Increase ◽  
National Health System ◽  
Pharmaceutical Market ◽  
National Audit ◽  
Drug Pricing ◽  
The United Kingdom ◽  
The Uk

The article examines the experience of the national audit office of the United Kingdom in conducting an audit of the effectiveness of budget funds aimed at providing medicines to English citizens. The reasons for the sharp increase in budget expenditures for providing the population with reproduced medicines in 2017—2018 are described in detail.The article analyzes the shortcomings of the system of regulation of drug pricing procedures and the resulting risks to the budget of the national health system in United Kingdom.It is concluded that the effectiveness audit has allowed us to identify not only the reasons for significant overspending of the NHS budget to provide the population with medicines, but also to assess the actions of organizations authorized by the UK Government to address issues of regulation of the pharmaceutical market.

EU signals flexibility over Northern Ireland protocol

2021 ◽  
Keyword(s):  
United Kingdom ◽  
Northern Ireland ◽  
European Commission ◽  
Legal Action ◽  
Content Type ◽  
High Profile ◽  
The United Kingdom ◽  
Notable Change ◽  
The Uk

Significance However, there has been a notable change in the EU’s tone. In July, the European Commission unexpectedly paused legal action against the United Kingdom for an alleged breach of the NIP, and when London announced on September 6 that it was suspending key elements indefinitely, the EU’s response was muted. Impacts France is so deeply aggrieved over AUKUS that any further UK breaches of the Withdrawal Agreement could prompt a bad-tempered response. The possibility of an early assembly election in Northern Ireland would complicate EU-UK attempts to resolve the NIP issue. The exclusion of high profile, pro-EU politicians in the UK cabinet reshuffle shows how important the Brexit agenda remains for London.

A history of university income in the United Kingdom and Australia, 1922–2017

2020 ◽  
Vol 49 (2) ◽  
pp. 229-248
Author(s):  
Tamson Pietsch
Keyword(s):  
Time Series ◽  
Time Series Data ◽  
Series Data ◽  
Content Type ◽  
The United Kingdom ◽  
History Of University ◽  
History Of ◽  
Strategic Influence ◽  
The Uk ◽  
Comparable Time

PurposeThe purpose of this paper is to create comparable time series data on university income in Australia and the UK that might be used as a resource for those seeking to understand the changing funding profile of universities in the two countries and for those seeking to investigate how such data were produced and utilised.Design/methodology/approachA statistical analysis of university income from all sources in the UK and Australia.FindingsThe article produces a new time series for Australia and a comparable time series for the UK. It suggests some of the ways these data related to broader patterns of economic change, sketches the possibility of strategic influence, and outlines some of their limitations.Originality/valueThis is the first study to systematically create a time series on Australian university income across the twentieth century and present it alongside a comparable dataset for the UK.

scholarly journals Knowledge management activities in social enterprises: lessons for small and non-profit firms

2017 ◽  
Vol 21 (2) ◽  
pp. 376-396 ◽  
Author(s):  
Maria L. Granados ◽  
Souad Mohamed ◽  
Vlatka Hlupic
Keyword(s):  
Knowledge Management ◽  
Empirical Studies ◽  
Economic Value ◽  
Social Enterprises ◽  
Content Type ◽  
Non Profit ◽  
Starting Point ◽  
The Creation ◽  
Social Environmental ◽  
The Uk

Purpose This paper aims to explore what social enterprises (SEs) in the UK know and how they acquire, convert, apply and protect this knowledge. This will enable them to manage their knowledge effectively and, hence, improve their practices and maximise the creation of social, environmental and economic value. Design/methodology/approach This study follows a qualitative approach, comprising 21 interviews with founders and senior members of SEs in the UK. Findings The results show that the investigated SEs have knowledge management (KM) practices similar to the already identified in SMEs, associated with informality, reliance on external sources and focus on socialisation activities, but they have unique challenges on managing their knowledge related to their hybrid mission, to include social and economic objectives and their closed relationship with stakeholders. Research limitations/implications As there is limited research on KM practices in SEs; they were defined based on previous studies in large, private and public companies. Therefore, not all practices may be included. This research is a starting point in the study of KM in SEs. Practical implications This study identifies knowledge activities that enable the creation of social, environmental and economic value in SEs. This allows SEs, small firms and non-profit organisations to review their current practices and develop plans for their further improvement. Originality/value This paper is one of the first empirical studies exploring KM practices in SEs, highlighting their informal nature as well as their impact in and on the enterprise.

scholarly journals “You can't be an atheist here”: Christianity and Outward Bound in Britain, c.1941–1965

2020 ◽  
Vol 49 (1) ◽  
pp. 67-84
Author(s):  
Mark Freeman
Keyword(s):  
Religious Education ◽  
Outdoor Education ◽  
Early Years ◽  
Outward Bound ◽  
Central Feature ◽  
Content Type ◽  
The United Kingdom ◽  
Religious Influences ◽  
The 1960S ◽  
Second World

PurposeThe purpose of this study is to explore the role of formal religion in the early years of Outward Bound, a significant outdoor education organisation in Britain, from the 1940s to the 1960s.Design/methodology/approachThis article is based on archival and other documentary research in various archives and libraries, mostly in the United Kingdom.FindingsThe article shows that religious “instruction” was a central feature of the outdoor education that Outward Bound provided. The nature and extent of this aspect of the training was a matter of considerable debate within the Outward Bound Trust and was influenced by older traditions of muscular Christianity as well as the specific context of the early post–Second World War period. However, the religious influences at the schools were marginalised by the 1960s; although formal Christian observances did not disappear, the emphasis shifted to the promotion of a vaguer spirituality associated with the idea that “the mountains speak for themselves”.Originality/valueThe article establishes the importance of organised Christianity and formal religious observances in the early years of Outward Bound, a feature which has generally been overlooked in the historical literature. It contributes to wider analyses of outdoor education, religious education and secularisation in the mid-twentieth century.

scholarly journals A ‘ghastly interregnum’: the struggle for architectural heritage conservation in Belfast before 1972

Urban History ◽  
2017 ◽  
Vol 45 (1) ◽  
pp. 150-172 ◽  
Author(s):  
ANDREW G. MCCLELLAND
Keyword(s):  
Civil Society ◽  
Northern Ireland ◽  
Heritage Conservation ◽  
Architectural Heritage ◽  
Industrial Archaeology ◽  
The Creation ◽  
The 1960S ◽  
The Uk

ABSTRACTThis article explores the creation of the system for the conservation of architectural heritage in Northern Ireland, evidencing the struggle for convergence within the UK before 1972. The agency of networked individuals, close state–civil society interrelationships and the innovative actions of conservationist groups in response to legislative and practice inadequacies in the 1960s are discussed. In particular, a series of ‘pre-statutory lists’ are introduced, highlighting the burgeoning interest in industrial archaeology and Victorian architecture in Belfast and the prompt provided to their creation by redevelopment. The efforts of conservationists were eventually successful after the collapse of Devolution in the early 1970s.

A Call for a National Digitization Strategy in the United Kingdom

2005 ◽  
Vol 17 (2) ◽  
pp. 89-96 ◽  
Author(s):  
Barbara Bültmann
Keyword(s):  
United Kingdom ◽  
The United Kingdom ◽  
Current State ◽  
Future Potential ◽  
The Creation ◽  
The Uk

This article calls for the creation of a national digitization strategy in the United Kingdom. It summarizes the author's research into the current state of digitization in the UK with reference to present strategy, direction and funding. The application of a defined strategy is contentious and the author considers arguments on both sides of the debate. The author argues however that digitization has ‘come of age’ and that it is essential that integration and harmonization of methods are considered by UK stakeholders in order to maximize future potential. The author proceeds to suggest what future steps are necessary to achieve this goal.

scholarly journals Exploring the barriers to upscaling the production capacity of the edible insect sector in the United Kingdom

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ying Yang ◽  
Christopher Cooke
Keyword(s):  
New Product Development ◽  
Quantitative Research ◽  
Significant Proportion ◽  
Production Capacity ◽  
Research Database ◽  
Content Type ◽  
Edible Insect ◽  
The United Kingdom ◽  
The Uk ◽  
The Impact

PurposeThis study aims to explore the barriers to upscaling the production capacity of the edible insect sector in the UK and to identify the impact of current regulation on the sector's development.Design/methodology/approachA significant proportion of edible insect-producing companies within the UK were identified through an online market research database and contacted via email to invite them to participate in this study. Phone interviews were conducted with ten companies. Thematic analysis was adopted for data analysis.FindingsThere were five themes identified as barriers to the upscaling of the production for the edible insect sector in the UK: insect feeding materials, production capacity, expertise and knowledge, new product development and regulatory uncertainty.Research limitations/implicationsThis research was based on a qualitative study. Further quantitative research is needed to test the extent of the impact of these five themes on upscaling production capacity. In addition to production capacity, marketing and consumers' acceptance, culture and behaviour can also be considered in future studies.Originality/valueThis study makes a significant contribution to the literature by providing insight on the barriers to upscaling production capacity in the edible insect sector.

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