There are 66,443 results relating to "laying accounts"
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SPICe briefings
Date published:
23 February 2018
A Guide to Gross Value Added (GVA) in Scotland - Glossary
Production boundary: in national accounts this is essential for defining the coverage of the accounting system.Production is an activity carried out under the control and responsibility of an institutional unit that uses inputs of labour, capital and goods and services to produce goods and services.
Committee reports
Date published:
22 January 2018
Stage 1 Report on the Islands (Scotland) Bill - Private sector
For example, David MacBrayne Group Limited as owner of Calmac Ferries Limited and Argyll Ferries Limited are listed as accountable bodies while Serco Northlink Ferries who deliver the Northern Isles Ferry Service contract are not accountable under the Bill beyond the provision made for Transport Scotland as the contr...
Committee reports
Date published:
11 January 2018
Scottish Government's Draft Budget 2018-19 - COPFS funding
However, the Crown Agent stated in his supplementary evidence to the Committee that, after having made some improvements to the COPFS’s accounting system, a breakdown of expenditure by case type would be provided in its 2017-18 Annual Report and Accounts.
SPICe briefings
Date published:
28 November 2017
Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Arms Length External Organisations (ALEOs)
ALEOs provide a range of services across Scotland, with around one third providing leisure and culture services.
Accounts Commission. (2017, March 7). Local government in Scotland: Performance and challenges 2017.
SPICe briefings
Date published:
16 November 2017
Labour Market update: November 2017 - Guest Indicator: Self-Employment
The ONS classifies self-employment as people who in their main employment work on their own account, whether or not they have employees.
SPICe briefings
Date published:
1 September 2017
Scotland's Business Base - Facts and Figures - Size and employment structure
Size and employment structure
The Scottish Government Businesses in Scotland publication showed that of the 350,410 private sector enterprises operating in Scotland in 2016:
enterprises with no employees – that is sole proprietors or partnerships comprising only the owner-managers or companies comprising only the employee director – accounted for 69.4% of all private sector enterprises in Scotland and 13% of employment
100,885 (29%) were small (1-49 employees) representing 29% of total employment
3,920 (1.1%) were medium-sized (50 to 249 employees) and represented 13% of total employment in Scotland
2,365 (0.6%) were large (250 or more employees) and accounted for 45% of employment.
Official Report
Meeting date:
28 March 2018
Meeting of the Parliament 28 March 2018
Draft Audit and Accountability Framework To ask the Scottish Government what its position is on the Treasury’s draft audit and accountability framework and its proposals for effective scrutiny of shared services.
Committee reports
Date published:
23 May 2024
Complaint against Michael Matheson MSP - The Committee's approach to consideration
The guidance on the Code sets out that where an excluded complaint has been referred to the Committee “it will be dealt with in such manner as the…Committee deems appropriate.”iGuidance on the Code of Conduct, section 9, paragraph 49 In determining its approach, the Committee has taken into account the underpinning principles of natural justice and fairness...
SPICe briefings
Date published:
8 September 2021
Scotland's Business Base: Facts and Figures - Urban-rural dimension
As at March 2020, SMEs accounted for 79.5% of private sector employment in remote rural areas compared to 69.2% in accessible rural areas and 46.8% in the rest of Scotland.
SPICe briefings
Date published:
21 April 2020
UK-EU Future Relationship Negotiations: Fisheries - 8.2 EU- Faroes Fisheries Relations
The key difference relates to the factors to be taken into account in determining access (see Box 4).
