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Open Access
Article
Publication date: 30 December 2022

Lasse Olavi Oulasvirta

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated…

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Abstract

Purpose

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users.

Design/methodology/approach

The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland.

Findings

Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.

Research limitations/implications

Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented.

Practical implications

Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete.

Social implications

Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users.

Originality/value

The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 7 April 2022

Akshat Yaumin Thakore, Mona Iyer, Gargi Mishra and Siddh Doshi

Climate variability, accompanied by rapid urbanization and rising population disproportionality, impacts urban poor settlements. This paper aims to analyse the climate resilience…

Abstract

Purpose

Climate variability, accompanied by rapid urbanization and rising population disproportionality, impacts urban poor settlements. This paper aims to analyse the climate resilience for the urban poor in Ahmedabad through the lens of WASH development strategies. To assess the adaptive capacities of urban poor communities, a framework in the form of a vulnerability matrix has been used consisting of four key parameters – tenure, basic services, mobilization and partnership and disaster management capacities. The matrix implicitly recommends area-specific interventions to boost adaptive capacities and improve resilience based on WASH services.

Design/methodology/approach

This paper was designed to assess the climate resilience of WASH services in the urban poor settlements of Ahmedabad city. In all, seven slums were selected using a stratified sampling approach considering topography, access to WASH services and urban heat island effect. These slums were then assessed using a theoretical framework having four key parameters – tenure, basic service, mobilization and partnership and disaster management capacities. The data for the analysis was collected from both secondary and primary sources. For the latter, semi-structured interviews with key stakeholders, observational field visits and focused group discussions with the communities were done.

Findings

A ladder form of assessment matrix was derived from a thorough literature review and various pre-existing theories. This matrix consists of four key parameters – tenure, basic service, mobilization and partnership and disaster management capacities. The slums were evaluated by applying this framework, and direct and indirect relationships were established between the said parameters.

Research limitations/implications

This paper was adapted in the light of various obstacles put forward by the Covid-19 pandemic. Some of the interviews with the bureaucrats and external researchers were conducted online, while the engagement with the slum dwellers was in-person, considering appropriate social and/or physical distancing norms. Implications of the Covid-19 second wave restricted the involvement of researchers with the communities at an ethnographic level.

Originality/value

The ladder form of vulnerability assessment framework has been developed and contextualized using the insights from literature review, field visits and multi-stakeholder consultations. It was helpful in identifying aspects that require suitable interventions for improving and imparting resilience among the urban poor settlements. The learnings from this paper are significant for planners and decision-makers in identifying and prioritizing context-specific future projects for a city.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 15 no. 1
Type: Research Article
ISSN: 1759-5908

Keywords

Abstract

Details

International Hospitality Review, vol. 38 no. 1
Type: Research Article
ISSN: 2516-8142

Open Access
Article
Publication date: 29 February 2024

Mehroosh Tak, Kirsty Blair and João Gabriel Oliveira Marques

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was…

Abstract

Purpose

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Design/methodology/approach

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

Findings

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

Social implications

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

Originality/value

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 1 November 2023

Caroline Duncan, Ewan Wilkinson, Sujeet Jaydeokar and Daniel James Acton

This study aims to evaluate the dementia assessment and diagnosis care provided to adults with intellectual disability. The authors selected recommendations from the National…

Abstract

Purpose

This study aims to evaluate the dementia assessment and diagnosis care provided to adults with intellectual disability. The authors selected recommendations from the National Institute for Health and Care Excellence (NICE) standards which could be evidenced in clinical notes and aimed to identify characteristics which may be associated with improved adherence to these recommendations.

Design/methodology/approach

The study population was adults with an intellectual disability who were diagnosed with dementia between January 2019 and December 2022 by a UK-based intellectual disability service. Data to demonstrate adherence to selected recommendations and demographic and clinical characteristics were extracted from electronic patient records.

Findings

The authors identified 41 individuals. A mean of six of the eight recommendations were adhered to. There was low adherence with structural imaging to support dementia subtype diagnosis (9 individuals, 22%). This may be linked with the low percentage of people diagnosed with vascular dementia (1 individual, 2%) despite a national figure of 20%. No demographic or clinical characteristics were associated with level of adherence recorded. The authors found incomplete recording of diagnostic clinical coding in electronic patient records. This may disadvantage this population, as they cannot be readily identified for post diagnostic support or resource allocation.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine adherence to these NICE guidelines in this population.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 18 no. 1
Type: Research Article
ISSN: 2044-1282

Keywords

Article
Publication date: 30 September 2022

Saba Gulzar, Kanwal Hussain, Ather Akhlaq, Zuhair Abbas and Shagufta Ghauri

Recent advancements in the field of organizational psychology have transformed the employees’ perceptions related to the reactions of the employment relationship. The main aim of…

Abstract

Purpose

Recent advancements in the field of organizational psychology have transformed the employees’ perceptions related to the reactions of the employment relationship. The main aim of the study is to explore the consequences of psychological contracts among the nursing staff and how to provide better patient care and quality service in the health-care system as nurses play a pivotal role in the context of Pakistan. Significantly, this study attempts to bridge the research gap by exploring consequences of psychological contracts. Drawing on the social exchange theory, this study examined the psychological contracts of nurses and their reactions to the perceived violation.

Design/methodology/approach

This research adopted a qualitative method and was based on an exploratory approach. Data were collected through in-depth semi-structured interviews from 21 nurses working in public, private and charity hospitals in Karachi, Pakistan. The thematic content analysis is employed for the analysis of data by using NVivo software.

Findings

The study identified the relational and transactional elements related to the psychological contract of nurses who predominantly consisted of supervisor support, autonomy, tangible/intangible rewards and trust. The intrinsic motivation which relates to their devotion to work was found as an additional element to balance their psychological contract. This research also establishes that the psychological contract of nurses is being violated in their work settings.

Practical implications

By highlighting the importance of psychological contract breach, the findings demonstrate that health-care institutions should take measures to cope with psychological contract breach issues at the workplace.

Originality/value

This study contributes to the body of knowledge by exploring psychological contract breach. Substantially, there are rare studies conducted on psychological contract breach among nurses in developing country context (Pakistan). However, this study adds to the previous studies related to the psychological contract of nurses in the context of Pakistan by using social exchange theories. Finally, this study enables the management of healthcare to balance the psychological contract issues effectively.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 1
Type: Research Article
ISSN: 1757-4323

Keywords

Open Access
Article
Publication date: 11 May 2023

Robin Jonsson, Kerstin Nilsson, Lisa Björk and Agneta Lindegård

This study aims to describe and evaluate the impact of a participatory age-management intervention on the knowledge, awareness and engagement of line managers and their HR…

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Abstract

Purpose

This study aims to describe and evaluate the impact of a participatory age-management intervention on the knowledge, awareness and engagement of line managers and their HR partners from six health-care organizations in Sweden.

Design/methodology/approach

The learning workshops consisted of lectures, discussions, feedback and exchange of experiences with colleagues and invited experts. A total of 19 participants were interviewed six months after the final workshop, and qualitative thematic analysis was used to analyze the transcribed interviews.

Findings

The intervention design produced promising results in improving line managers’ and HR partners’ knowledge and increasing awareness and engagement. On some occasions, the participants also initiated changes in organizational policies and practices. However, the intervention primarily became a personal learning experience as participants lacked resources and mandates to initiate change in their daily work. To stimulate engagement and change at the organizational level, the authors believe that an intervention must receive support from higher managers, be anchored at the workplace and be aligned with the organization’s goals; moreover, participants must be provided with sufficient resources and mandates to coordinate the implementation of age-management strategies.

Practical implications

Prolonged working life policies and skill shortages are affecting organizations and societies, and for many employers, there are strong reasons for developing strategies to attract, recruit and retain older workers.

Originality/value

This study offers lessons and guidance for future workplace interventions to attract, recruit and retain older workers.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

Article
Publication date: 5 December 2023

Niki Fullmer and Katie Strand

This case study explores how universal design for learning (UDL)-informed online instruction modules developed during COVID-19 can better support student information literacy…

Abstract

Purpose

This case study explores how universal design for learning (UDL)-informed online instruction modules developed during COVID-19 can better support student information literacy outcomes. This study will also examine how hybrid learning lends itself to UDL and may resolve some of the issues within library instruction.

Design/methodology/approach

This case study explores how a team of librarians at Utah State University developed three UDL-informed modules to support library instruction and hybrid learning during the height of the COVID-19 pandemic. A survey was sent to composition instructors to understand how they utilized the three new UDL-informed modules and if the modules helped their students reach information literacy outcomes.

Findings

Findings from this case study describe how academic libraries should adopt the UDL framework to support best practices for online learning as well as inclusive pedagogies. The findings indicate that the UDL-informed modules developed for hybrid instruction help students meet information literacy outcomes and goals.

Originality/value

The authors present a case study examining the current climate of information literacy instruction and UDL while providing actionable instructional practices that can be of use to librarians implementing hybrid instruction.

Details

Reference Services Review, vol. 52 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 21 September 2023

Taeyeon Kim, Minseok Yang and Yujin Oh

This study aims to explore how educational leaders in South Korea adopted equity mindsets and how they organized changes to support students' deeper learning during COVID-19.

Abstract

Purpose

This study aims to explore how educational leaders in South Korea adopted equity mindsets and how they organized changes to support students' deeper learning during COVID-19.

Design/methodology/approach

The authors developed a comprehensive framework of Equity Leadership for Deeper Learning, by revising the existing model of Darling-Hammond and Darling-Hammond (2022) and synthesizing equity leadership literature. Drawing upon this framework, this study analyzed data collected from individual interviews and a focus group with school and district administrators in the K-12 Korean education system.

Findings

The participants prioritized an equity stance of their leadership by critically understanding socio-political conditions, challenging unjust policies, and envisioning the big picture of equity-centered education. This led them to operationalize equity leadership in practice and create a more inclusive and supportive environment for student-centered deeper learning. District leaders established well-resourced systems by creating/developing instructional resources and making policies more useful. School leaders promoted quality teaching by strengthening access, developing student-centered curricula, and establishing individualized programs for more equitable deeper learning.

Research limitations/implications

This study builds on scholarship of deeper learning and equity leadership by adding evidence from Korean educational leaders during COVID-19. First, the findings highlight the significance of leaders' equity mindsets in creating a safe and inclusive environment for deeper learning. This study further suggests that sharing an equity stance as a collective norm at the system level, spanning across districts and schools is important, which is instrumental to scale up innovation and reform initiatives. Second, this research also extends comparative, culturally informed perspectives to understand educational leadership. Most contemporary leadership theories originated from and are informed by Western and English-speaking contexts despite being widely applied to other contexts across the culture. This study's analysis underscores the importance of contextualizing leadership practices within the socio-historical contexts that influence how education systems are established and operate.

Practical implications

Leaders' adopting equity mindsets, utilizing bureaucratic resources in creative ways and implementing a school-wide quality curriculum are crucial to supporting students' deeper learning. District leaders can leverage existing vertical and horizontal networks to effectively communicate with teachers and local communities to establish well-recourced systems. As deeper learning is timeless and requires high levels of student engagement, school leaders' efforts to establish school-wide curricula is critical to facilitate deeper learning for students.

Originality/value

The study provides a nuanced understanding of how equity focused leaders responded to difficulties caused by the pandemic and strategized to support students' deeper learning. Existing studies tend to prioritize teacher effects on student learning, positing leadership effects as secondary or indirect. Alternatively, the authors argue that, without leadership supporting an inclusive environment, resourceful systems and student-centered school culture, deeper learning cannot be fully achieved in equitable ways.

Details

Journal of Educational Administration, vol. 62 no. 1
Type: Research Article
ISSN: 0957-8234

Keywords

Open Access
Article
Publication date: 19 April 2022

David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…

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Abstract

Purpose

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

Design/methodology/approach

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

Findings

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Research limitations/implications

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

Practical implications

The results could help to guide public policy and governance of public paths.

Social implications

Public paths promote rural development and a green/sustainable economy.

Originality/value

The research results and conclusions are original.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

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