Fiscal federalism concept" that helps in designing financial relations between the national and subnational levels of the government, "fiscal decentralization on the other hand is a process of applying such principles". Federal and non-federal countries differ in the manner in which such principles are applied. Application differs because unitary and federal governments differ in their political and legislative context and thus provide different opportunities for fiscal decentralization. The concepts of fiscal federalism are related to vertical and horizontal fiscal relations. The notions related to horizontal fiscal relations are related to regional imbalances and horizontal competition. Similarly the notions related to fiscal relations
The Sense of an Ending received mostly positive reviews from critics. Michael Prodger of "The Financial Times" said the novel's inclusion on the Man Booker Prize longlist was "absolutely merited" and he praised the intricate mechanism of the novel and said Barnes's writing is "founded on precision as well as on the nuances of language." Prodger added "Its brevity, however, in no way compromises its intensity – every word has its part to play; with great but invisible skill Barnes squeezes into it not just a sense of the infinite complexity of the human heart but the damage the wrong permutations can cause when combined.