Diagnosis of Organizational Culture in Public Sector Undertakings Undergoing Reforms

This study investigates a comparative analysis of civil servants’ perceptions of organisational culture in two public sector undertakings undergoing public sector reform in Fiji, and a public administration industry reference group. Data collected from Fijian civil servants and analysed superficially indicate similarity in cultures and suggested intervention strategies to create the preferred organisational cultures. In addition, the findings show the criticality of deciphering and understanding public sector organisational culture at both the superficial and deeper levels, in order to guide intervention strategies and support sustained organisational change.     

Appraisal of investment in plant and machinery after the UK 1984 finance act

This article briefly surveys the changes in taxation and capital investment allowances introduced in the 1984 Finance Act and discusses their likely impact on the role of investment and also the practical problems faced by investment decision-makers during the transition period. The authors present an investment appraisal model supported by a computer programme, designed to evaluate projects under a régime of varying tax rates and capital allowances. The model is applied to a ‘standard project’ to demonstrate the impact of the recent taxation changes on the profitability of investment in plant and machinery. Generally, the impact is to reduce the post-tax profitability of such investment save for exceptionally attractive ventures.