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In the construction industry, an under researched area of study is how main contractor (MC) sub-contract design responsibilities to sub-contractor (SC). This lack of knowledge is particularly serious in the context of delivery methods such as design and construct where design responsibilities are pushed down the supply chain. In this study, it is aimed to explore which level of design responsibility MCs sub-contract to SCs, for what reasons, and what the impact of sub-contracting decisions is on projects.

A qualitative in-depth multiple case study was conducted. Six sub-contracting cases were examined in two civil engineering projects. In each project, the MCs sub-contracted pre-fabricated beams, reinforcement and railing to SCs. Data collection included document analysis and interviews. A within-case and cross-case analysis was conducted to examine emerging empirical patterns. These patterns were used to elaborate theory and develop propositions.

MCs sub-contracted design responsibilities to SCs as suggested by literature. However, despite that sub-contracting was in keeping with literature, several problems were reported in the cases where MCs involved SCs no earlier than in the construction stage. This is not to be expected according to theory.

This study adds value to the sub-contracting field as it provides new insights in relationships between the level of design responsibilities sub-contracted and the impact of that on projects. The study also revealed new factors such as building information modelling (BIM) interoperability that should get more attention in sub-contracting.

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.

Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.

Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.

This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.

Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.

The purpose of this paper is to analyze the potential for implementing Sustainable Development Goals (SDGs) into the civil engineering bachelor degree in the School of Civil Engineering at Universitat Politècnica de València (Spain).

All the 2019/2020 course syllabi were analyzed to diagnose at which extent each subject within the program curriculum contributes to achieving the different SDGs.

The results show a promising starting point as 75% of the courses address or have potential to address targets covering the 2030 Agenda. This paper also presents actions launched by the School of Civil Engineering to boost the SDGs into the civil engineering curriculum.

This paper presents a rigorous and systematic method that can be carried out in different bachelor degrees to find the subjects that have the potential to incorporate the SDGs into their program. This paper also presents actions launched by the Civil Engineering School to boost the SDGs into the civil engineering curriculum.

This chapter aims to present the context, the approach and the pedagogical tools deployed at École Centrale Marseille (ECM) to promote gender equality in engineering education. The ECM has put several mechanisms in place such as challenging traditional gender stereotypes, social representation of the engineering profession and facing the realities of a professional world that is overwhelmingly masculine, including awareness of the glass ceiling effect on access to positions of responsibility and prevention of sexual harassment. The ECM model combines multidisciplinary studies with a professional grounding with the aim of educating students to be able to transform society. In 1997, the ECM founded the Mediterranean Network of Engineering Schools with the main goal of fostering sustainable development in the Mediterranean basin. The ECM has been part of the community of practice on gender equality initiated by Mediterranean Network of Engineering Schools through its participation in the H2020 TARGET project on gender equality in research and higher education.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Higher education plays a vital role in educating citizens about climate change and promoting pro-environment behavior. Based on this statement, this study aims to analyze and evaluate students’ perception of climate change at the University of the South Pacific in Fiji. The study aims to understand the main ideas and concepts of climate change by analyzing information habits and individual opinions on the causes of climate change as perceived by the students of two student organizations aimed at environmental protection.

A qualitative approach was used to gather data on students’ perceptions and information habits toward climate change. The data were collected through a questionnaire to characterize students from the socio-demography and their perceptions, information habits and knowledge relating to climate change. This paper uses the case study method to examine students’ climate change perceptions at two different student organizations at the same university. The research study involved a focus group technique. Two focus groups at the University of the South Pacific were administered. The focus groups’ selection in this study took into account the aims and objectives of the students’ organization toward climate change awareness, adaptation, mitigation and environment protection.

The focus groups participants believe that climate change is a serious problem in the South Pacific region. Results suggest significant differences in climate change perception at the two students’ organizations chosen for this study. Students at the Econesian society nicknamed climate change as a nuclear weapon for the South Pacific responsible for changes in the habitat, coral bleaching, lifestyle changes, mother of all other environmental problems and the introduction of invasive species into Fiji. Students at Wantok Moana-related climate change to drastic weather changes, lack of fish feed and additional toxins in the sea. The results also showed that students at the Econesian society have a better understanding of climate change than the students of Wantok Moana.

This paper provides an insight into how students of Small Islands Developing States view climate change and the factors affecting their opinions. It also shows how climate change perception varies within the same university. This implies the need to integrate climate change into the higher education curriculum and more research on this topic.

This paper is the first to compare and contrast university students’ climate change perception in Fiji. The results make an essential contribution to the extant climate change literature by identifying and categorizing climate change perception and the factors that shape students’ perception of climate change from the university students’ perspective in Fiji.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

This paper aims to identify the need for research that focuses on micromobilities at tourist destinations, charting their recent expansion and exploring development challenges.

This discussion draws together recent evidence and studies that are directly and indirectly related to the rise of micromobilities. It identifies and critically analyses the trend going forward, its potential benefits and challenges, and offers several areas of future study.

Micromobilities relates to a new umbrella term that includes, but is not limited to, walking, cycling (both existing modes), e-bikes and e-scooters (new modes). The proliferation of new micro-modes in urban zones at destinations can be viewed positively in terms of their potential to increase sustainable urban mobility and therefore destination attractiveness; but also negatively in terms of potential space issues, accessibility and sustainable implementation. Destination developers and stakeholders should therefore consider carefully how to successfully integrate micromobilities into sustainable transport systems.

This paper addresses a trend that is extremely prominent at many destinations but largely absent from academic study and that is also being described by commentators as key to sustainable futures at destinations.

Corporate social responsibility (CSR) in India includes education, environment, healthcare and rural development. In post-liberalized India, the healthcare sector (services and facilities) has grown in leaps and bounds over last two decades. The purpose of this paper is to reveal and explain the CSR profile of select healthcare companies of India and reveal gaps and scope of healthcare activities with a special consideration towards maternal health.

Primary data are collected from seven listed companies of Goa state which were willing to participate in the study. In total, 67 companies constituting the Healthcare Sector Index of Standard & Poor of the Bombay Stock Exchange are considered as secondary source. Data of 59 companies that come within the threshold of Companies Act, 2013, are studied. CSR guidelines (with a turnover of Rs 10bn or a market capitalization of Rs 5bn or a net profit of Rs 50m) are taken as an initial frame of reference.

In total, 89.83 per cent of these companies have initiatives related to health care. Structured companies (contribute to the company’s overall mission and goals) with CSR policy have committee size varying from three to five directors with an independent director. During 2016–2017, they were mandated to spend Rs 4.2613bn out of which only 74.59 per cent was spent. Geographical spread of CSR initiatives is skewed, with majority of companies focussing on the states of Maharashtra and Gujarat, whereas the states of Odisha and North-Eastern being neglected. The focus areas of CSR are education, healthcare and rural development. The variation of MMR in different states of India is an indicator for corporate as to which state needs more attention. The corporate sector in India needs to focus on SDG3 target of MMR and move towards a newer dimension and direction.

The originality of this paper lies in the recognition of the initiative of Government of India of weaning out CSR activities outside the purview of business sense and towards instilling a social sense in company behaviour. This is a dimensional and directional change in the evolution of CSR practices in companies and countries. To this end, 59 healthcare sector companies under the threshold of Companies Act 2013 were studied and results were outlined.