Reforming central government: An evaluation of an accounting innovation

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

The Church of Scotland and the English apocalyptic imagination, 1630-1650

This article explores the evolution of the eschatological identity of the Church of Scotland within the framework of English puritan apocalyptic thought in the period 1630–50. From the beginnings of reformation, English protestant theologians constructed an elaborate series of readings of Biblical apocalyptic texts through which they attempted to understand contemporary events. By the 1630s, English puritan exegetes had begun to identify within the Biblical text a distinctive role for Scottish Presbyterianism. The Scottish church, which, in the opinion of many English puritans, moved towards a more rigorously reformed ecclesiology as the 1630s progressed, was identified as a harbinger of the millennial glory that English puritans would shortly share. But as the relationship between Parliament and Presbytery turned sour, English puritans increasingly identified the Scottish church as the apocalyptic menace that stood in the way of their millennial fulfilment – a feeling made vivid in the rhetoric of the Cromwellian invasion.

Reproductive isolation and genetic differentiation of ferox trout from sympatric brown trout in Loch Aweand Loch Laggan, Scotland

Molecular marker studies reported here, involving allozymes, mitochondrial DNA and microsatellites, demonstrate that ferox brown trout Salmo trutta in Lochs Awe and Laggan, Scotland, are reproductively isolated and genetically distinct from co-occurring brown trout. Ferox were shown to spawn primarily, and possibly solely, in a single large river in each lake system making them particularly vulnerable to environmental changes. Although a low level of introgression seems to have occurred with sympatric brown trout, possibly as a result of human-induced habitat alterations and stocking, ferox trout in these two lakes meet the requirements for classification as a distinct biological, phylogenetic and morphological species. It is proposed that the scientific name Salmo ferox Jardine, 1835, as already applied to Lough Melvin (Ireland) ferox, should be extended to Awe and Laggan ferox.

Equalising opportunities for women in electoral politics in Ireland: The Views of Women Members of Parliament

This paper examines the attitudes of women political elites in Ireland toward positive action initiatives that would assist in increasing women's legislative presence. An earlier study isolated family responsibilities and lack of finance as significant barriers for Irish women wishing to enter, and stay in, political life. In addition, scholarly and policy debates on boosting women's parliamentary representation focus on manipulating electoral or party selection rules along with strategies for making a political career more compatible with women's socially determined responsibilities. This paper examines how Irish women politicians respond to various suggestions for positive action in these three arenas: combining legislative and family responsibilities, funding a political campaign and getting elected. The paper highlights the broad consensus among women politicians, irrespective of party, self-interest, or length of service, favoring certain positive action initiatives, as well as their reluctance to support other options. It also illustrates the complexity of implementing some of these reforms. In addition, the paper emphasizes how cultural expectations and values act to inhibit women's political agency.