Shredding The Public Interest

Alberta had the tightest controls on spending in Canada during the very period when the Klein government has claimed costs were soaring out of control. Now, public programs in Alberta-including health care-have become the most poorly supported in Canada. (6 weeks on the Financial Post national best-seller list!)

Alberta had the tightest controls on spending in Canada during the very period when the Klein government has claimed costs were soaring out of control. Now, public programs in Alberta-including health care-have become the most poorly supported in Canada. (6 weeks on the Financial Post national best-seller list!)

The Government of Alberta under Ralph Klein has asked a reasonable question: can health care be better provided partly as a private, for-profit product rather than as a not-for-profit public service? But-despite the claims of advocates for market-driven medicine-private hospitals are neither cheaper nor more efficient than public ones. Clear Answers summarizes the huge body of evidence showing that they are more expensive and less efficient.

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

A comprehensive, up to date, and probing examination of media and politics in Canada.

When Gordon Campbell’s Liberal government won a massive majority in British Columbia in 2001, the premier immediately fulfilled his pledge to cut personal income taxes. Big Promises, Small Government reveals the consequences of dramatic tax policy changes on social programs. Campbell expected lower taxes to spur investment and growth. Instead, cutting taxes, while exempting health and education, left smaller ministries scrambling to absorb the cuts to maintain a balanced budget, with disastrous effects. This insider recounting of the real-world genesis, implementation, and consequences of a tax policy offers vital lessons to future governments and insight into the role of taxes in society.

Education has become a battlefield, the classroom the arena where the contest is fought. The 1997 Ontario teachers' strike, the federal government's Millennium Scholarship, and a wave of protests across the country are among the signals that the war is heating up. Alberta stands as a Canadian model of radical education reform, propelled by economic necessity. But is all reform necessarily right or good?-and who decides? A range of commentators-teachers, scholars, parents, and others-discuss the conflict in Alberta's schools.

Fossil fuels propelled industries and nations into the modern age and continue to powerfully influence economies and politics today. As Energy Capitals demonstrates, the discovery and exploitation of fossil fuels has proven to be a mixed blessing in many of the cities and regions where it has occurred. With case studies from the United States, Canada, Mexico, Norway, Africa, and Australia, this volume views a range of older and more recent energy capitals, contrasts their evolutions, and explores why some capitals were able to influence global trends in energy production and distribution while others failed to control even their own destinies. Chapters show how local and national politics, social structures, technological advantages, education systems, capital, infrastructure, labor force, supply and demand, and other factors have affected the ability of a region to develop and control its own fossil fuel reserves. The contributors also view the environmental impact of energy industries and demonstrate how, in the depletion of reserves or a shift to new energy sources, regions have or have not been able to recover economically. The cities of Tampico, Mexico, and Port Gentil, Gabon, have seen their oil deposits exploited by international companies with little or nothing to show in return and at a high cost environmentally. At the opposite extreme, Houston, Texas, has witnessed great economic gain from its oil, natural gas, and petrochemical industries. Its growth, however, has been tempered by the immense strain on infrastructure and the human transformation of the natural environment. In another scenario, Perth, Australia, Calgary, Alberta, and Stavanger, Norway have benefitted as the closest established cities with administrative and financial assets for energy production that was developed hundreds of miles away. Whether coal, oil, or natural gas, the essays offer important lessons learned over time and future considerations for the best ways to capture the benefits of energy development while limiting the cost to local populations and environments.