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The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.

The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.

The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.

The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

This study seeks to provide further testing of access in the context of government – community relations within the political context of the Republic of North Macedonia. The study analyses relationship cultivation strategy of access and explains how it contributes to achieving trust and relationship satisfaction in government–community relations. This paper also provides insights into the importance of access to achieving positive government–community relations based on mutual trust and satisfaction.

For this research, a qualitative inquiry was conducted, and qualitative in-depth interviewing was used as the main research method. In total, 39 interviews were conducted: 12 interviews with Macedonian civil servants, eight interviews with Albanian civil servants and 19 interviews with Albanians.

The findings of this study showed citizens not to have enough access to government and its institutions. Besides, the results showed access to be crucial to building positive government–community relations based on mutual trust and satisfaction. In particular, discrimination and social distance were crucial in building trust between government and citizens.

The study provided evidence on the importance and contribution of the cultivation strategy of access to government-community relationships in general and to the relational outcomes of trust and satisfaction in particular. The findings supported the initial assumptions that access constitutes an important factor in predicting the government–community relationship quality.

Quantitative and spatial-explicit flood risk information is of great importance for strengthening climate change adaptation and flood resilience. Shanghai is a coastal megacity at large estuary delta with rising flood risks. This study aims to quantify the overall economic-societal risks of storm flooding and their spatial patterns in Shanghai.

Based on multiple storm flood scenarios at different return periods, as well as fine-scale data sets including gridded GDP, gridded population and vector land-use, a probabilistic risk model incorporating geographic information system is used to assess the economic-societal risks of flooding and their spatial distributions.

Our results show that, from 1/200 to 1/5,000-year floods, the exposed assets will increase from USD 85.4bn to USD 657.6bn, and the direct economic losses will increase from USD 3.06bn to USD 52bn. The expected annual damage (EAD) of assets is around USD 84.36m. Hotpots of EAD are mainly distributed in the city center, the depressions along the upper Huangpu River in the southwest, the north coast of Hangzhou Bay, and the confluence of the Huangpu River and Yangtze River in the northeast. From 1/200 to 1/5,000-year floods, the exposed population will rise from 280 thousand to 2,420 thousand, and the estimated casualties will rise from 299 to 1,045. The expected annual casualties (EAC) are around 2.28. Hotspots of casualties are generally consistent with those of EAD.

In contrast to previous studies that focus on a single flood scenario or a particular type of flood exposure/risk in Shanghai, the findings contribute to an understanding of overall flood risks and their spatial patterns, which have significant implications for cost-benefit analysis of flood resilience strategies.

Entrepreneurial ecosystems provide the context for start-ups to access resources. The authors investigate the reliance of start-ups on their entrepreneurial ecosystem and the driving factors behind the proportion of local actors (belonging to their entrepreneurial ecosystem) within their overall set of relationships (their business ecosystem). Recognizing the limited relational capacity of firms, the authors focus on three differentiating firm characteristics: size, age and innovation of firms.

The authors developed a sample of 163 start-ups located in the entrepreneurial ecosystem of Toulouse, France. The authors investigated the characteristics of their relationship sets using regression analysis.

The results confirm that age is inversely related to the proportion of a start-up's relationships located in its entrepreneurial ecosystem. More surprisingly, for older start-ups, the authors also highlight the presence of a moderating effect of the start-up's size on the relationship between its degree of innovation and the proportion of its relationships in its entrepreneurial ecosystem: Larger and more innovative start-ups appear to rely more on their local entrepreneurial ecosystem.

This research increases the understanding of the characteristics driving the interactions of start-ups with their entrepreneurial ecosystems by adopting a relational capacity approach. The authors introduce digital methods as an innovative approach for uncovering firms' ecosystems. Finally, from a practical point of view, the research should provide public authorities seeking to promote the link between local resources and the development of innovative start-ups in their regions with interesting insights.

This paper reports on research into the skills and services required to ensure the sustainability of citizen science as a service in university libraries.

A quantitative research design was adopted to collect data from academic librarians. A questionnaire was administered, and data were analysed using Statistical Package for the Social Sciences (SPSS).

More than 90% of responses indicated that to support citizen science activities, it is important for academic librarians to acquire information literacy, data literacy and an understanding of open science. The study found that citizen science activities require a dedicated team and continuous capacity development of team members. Findings also indicated that though academic librarians do not have knowledge of citizen science, they are willing to embrace and embed it in their services and products. Capacity shortage was listed as a challenge for academic librarians to promote and support citizen science activities.

This study is unique as it reports on the possible involvement of academic librarians in the field of citizen science. The link between academic librarians and the field of citizen science which is predominant in the natural sciences has a positive contribution to the body of scholarship as it promotes interdisciplinarity.

The study examines the impact of real exchange rates and asymmetric real exchange rates on real stock prices in Malaysia, the Philippines, Singapore, Korea, Japan, the United Kingdom (UK), Germany, Hong Kong and Indonesia.

This study uses the asymmetric autoregressive distributed lag (ARDL) approach and non-linear autoregressive distributed lag (NARDL) approach.

The asymmetric ARDL approach shows more economic variables are found to be statistically significant than the ARDL approach. The asymmetric real exchange rate is mostly found to have a significant impact on the real stock price. Moreover, real output and real interest rates are found to have a significant impact on the real stock price. The Asian financial crisis (1997–1998) and the global financial crisis (2008–2009) are found to have a significant impact on the real stock price in some economies.

Economic variables are important in the determination of stock prices.

It is important to examine the impact of asymmetric real exchange rate on the real stock price as the depreciation of real exchange rate could have different impacts than the appreciation of real exchange rate on the real stock price. The previous studies in the literature mostly found the significant impact of nominal exchange rate on the nominal stock price.

Discharge planning home visits (DPHVs) are a routine part of occupational therapy clinical practice. However, there is a dearth of evidence to support or refute their efficacy and limited policies or standards to guide clinical practice. This study aims to investigate current clinical practice during home visits and the value that occupational therapists’ attribute to home visits within an Irish context.

Data collection was carried out by using a survey questionnaire (postal and electronic options). The study population comprised occupational therapists across 52 sites including acute, rehabilitation and convalescence settings within the Republic of Ireland. In total, 122 occupational therapists that completed the survey questionnaire were recruited for the study.

Quantitative data identified time spent per visit, departmental size, hospital size, number of visits and report writing times. Information was gathered regarding clinical areas assessed during visits in a Likert scale format. Qualitative data identified benefits, risks, recommendations to improve home visit practice and clinical criteria for home visits. Findings conclude that DPHVs are routinely carried out by occupational therapists and that there is consistency in clinical practice within an Irish setting. Occupational therapists value home visits as clinical assessments and have identified risks during practice, benefits of visits and ways to improve practice.

This study has provided a reflection of clinical practice in the Republic of Ireland. It is the only study of its kind in an Irish setting, and it could be used as a knowledge base regarding current practice on DPHV and occupational therapists’ clinical reasoning regarding home visits. The information gathered in this study could influence policies regarding DPHV and could serve as a comparison to standardise practice and justify the need for DPHV.

The paper aims to describe the process to obtain a complete municipal database from the 2011 Spanish Census information. By complete, the authors mean variables for the full sample of the 8,116 municipalities as of the census reference date. In addition, the database should be consistent with the public census information released by the National Statistical Institute: microdata and customized tables.

The authors use mainly small area demographic and synthetic estimators that are reconciled using biproportional adjustment (iterative proportional fitting), when needed.

As a result, the authors obtain a complete and consistent municipal database composing 55 variables related to socio-demographic characteristics of persons.

The provision of a complete and consistent municipal database, available for download, which is absent in the original 2011 Spanish Census.

This study investigates the determinants of digital census for population and housing census (PHC) program through the lens of performance expectancy, technology readiness, self-efficacy and hedonic motivation for the upliftment of a national data collection exercise and development of human resource management.

A quantitative and qualitative research method was used to survey enumerators' responses from the PHC exercise during the COVID-19 period in Ghana. Based on the four determinants, a conceptual framework was developed consisting of eight proposed hypotheses tested through a structural equation model.

The findings of the study indicate that technological readiness, self-efficacy and hedonic motivation significantly influence behavioural intention to adopt digital technologies for PHC training and data collection. Importantly, the authors identified four key themes relating to digital technologies in PHC – personal enablers, general enablers, inherent affordances (inherent possibilities by the user in relation to what the technology offers in context) and personal inhibitors.

For research, this work systematizes antecedents from diverse research streams and validates their relative impact on government digital transformation for accurate data, thus providing a cohesive theoretical explanation of digital technologies in PHC. Due to the study's infancy in a developing country context, the findings provide a preliminary foundation and constructive insight for a digitalization plan conducive to people’s personality and technological readiness.

The purpose of the study is to examine the stakeholder identification (SI) methods used in building projects procured by private corporate organisations in Southwestern Nigeria to draw a correlation between methods used for SI and project performance in the study area, thereby enhancing project performance.

The study used a census survey to purposively select 30 projects managers (who indicated from a first-stage questionnaire) that they have participated in structured stakeholder management (SM) from a list of 106 project managers and client representatives who have been involved in SM of building projects procured by private corporate organisations between 2008 and 2017 in the study area. A second-stage questionnaire was designed to elicit information from the respondents. The quantitative data that were collected were analysed using mean score (MS) analysis and Analysis of variance (ANOVA).

The study found that brainstorming in group meetings (MS = 4.33), interviews with the expert (MS = 3.20) and identification by other stakeholders (MS = 3.00) are the most frequently used SI methods in the study area. It was also found that the use of a questionnaire (MS = 0.87), Delphi method (MS = 0.80) and public hearing (MS = 0.57) was rare for SI in the study area. A further result showed that there was no significant difference in the opinion of project managers on 85% of methods used for SI in the study area irrespective of the procurement method employed.

The study examined the methods project managers used for SI on building projects procured by private corporate organisations to advocate for more robust and all-inclusive SI methods.

The study empirically examined methods used for SI and correlated them to project performance.