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Most of the literature on the topic of alcohol consumption and externalities related to it identify adverse effects. The effects of these possible externalities on government financial condition remain relatively unexplored in the literature. In economics, the theory of social costs related to unrestricted economic behavior such as alcohol consumption has been explored since the early twentieth century which spread into the field of public administration through welfare economics. The paper aims to discuss these issues.

This paper is a study of the possible effects of alcohol consumption on state financial condition across state governments in the USA, based on a mediation analysis with PROCESS.

This paper finds that there is a significant mediated effect of alcohol consumption on state financial condition through some economic and demographic variables. The paper explores these findings as well as future research.

This is the first paper that takes an interdisciplinary approach to the social cost and public finance literature with a specific focus on alcohol consumption.

The purpose of this paper is to explore the application of a profit and loss sharing approach to tax increment financing (TIF) districts in the USA.

A survey based on this approach was distributed to representatives of community redevelopment authorities (CRAs) in the State of Florida to ascertain practitioner feedback.

Although a majority of the respondents did not feel it was possible for political, economic and legal reasons, some did feel that it was a practical, reasonable and sustainable approach to financing projects for economic development. Some responses were correlated, with others indicating that certain beliefs framed their answers to the questions.

The surveys were only distributed to CRAs in the State of Florida. Future research will need to include other CRAs in other states to make the findings more generalizable. In addition, the results are merely descriptive and are not an assessment of a successful application.

The need for more development in blighted areas of many cities across the USA will put emphasis on innovative approaches in financing this. The growth of Islamic finance in the USA and the regulatory framework for it might open a doorway for its application in this area.

This is the first attempt to apply an Islamic financing methodology to local economic development in the USA, with practitioner feedback.

The purpose of this paper is to explore Islamic borrowing at the local level in redevelopment authorities in the USA through an ijara and esham framework.

A hypothetical example is approached with a real redevelopment authority in the City of Pompano Beach, Florida. Actual data from past borrowing in a tax increment financing district are compared to an Islamic financing approach to test for competitiveness to a conventional approach.

It was found that when incorporating a crowdsourced option along with an ijara and esham approach, the returns on investment are higher than for a conventional approach. The risk is higher, but the returns are also higher which possibly increases the incentive to invest in these options.

This scenario is only hypothetical and based on many assumptions. A real-world application of the approach would have to be attempted to confidently determine its viability.

The potential competitiveness of this financing approach as well as its higher sustainability makes this a favorable approach for local redevelopment authorities to implement for needed money for infrastructure projects in blighted areas of the city. It is also of interest to Muslim countries that are devolving authority to their local governments.

This paper considers an alternative approach to tax increment financing which relies on a revenue sharing arrangement called an esham–ijara and esham–sukuk risk-sharing structure in Islamic financing terminology. There is currently very little discussion of esham in Islamic finance and no discussion of the application of Islamic finance to local economic development enterprises.

There have been many innovations in public finance in the 21st century to address increasing budget constraints and increasing demands from government. One innovation has been civic crowd-funding which began in 2009. This is predicated on the voluntary commitment of funds by individual and institutional donors and investors for specific projects. This paper explores this new approach to funding capital projects and grounds it within a discussion of the Voluntary Theory of Public Finance. There is a lack of research on civic crowd-funding and a lack of theoretical approaches to it. This paper draws these connections and develops future directions of research that includes the continuing application of this approach, the increasing engagement of citizens in the administrative process of government and increasing budget constraints.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

The purpose of this paper is to explore how US cities are communicating a sustainability narrative. Based on an analysis, cities are using a sustainability narrative focusing on environmental sustainability and consumption. Critical theory is introduced as a means to imagine alternative narratives.

Exploratory in nature, this study relied on qualitative media analysis to analyze documents and images gathered from 22 US city websites. Critical theory is then introduced to provide a conceptual way forward from the status quo narrative form.

Cities are utilizing environmental narratives largely, rather than including social and economic interests inherent within holistic sustainability practices. Moreover, cities are promoting sustainability as consumption, a practice that is inherently not sustainable. Critical theory explains that marketers are relying on the “status quo” when it comes to crafting a sustainability narrative.

Destination marketing managers can think outside of given narratives to create their own sustainability stories that might help the place achieve a competitive advantage.

Knowledge into sustainability marketing practices is extended by revealing a consumption narrative and utilizing critical theory to move beyond this status quo.

Unhealthy eating among adolescents from families with lower social status is a major concern. The purpose of this paper is to describe the development and evaluation of a prototype-targeting intervention for the promotion of healthy eating in this target group.

The planning model intervention mapping (IM) was chosen to proceed systematically, to use theory and evidence herein and to make decisions transparent. A controlled study with three times of data assessment was conducted to evaluate process characteristics and effects (N=108).

“Provide opportunities for social comparison” (behavioural change technique 6.2) was chosen as change method and “perceived similarity” was identified as the condition for its effectiveness. An intervention unit was designed for application. The evaluation results show the feasibility of the unit; materials and activities successfully applied the change method and its condition for effectiveness; and intervention objectives were generally achieved.

A prototype-targeting intervention is provided that is based on theory and evidence, and is suitable for implementation. More generally, the paper can serve as a blueprint for the systematic planning of theory- and evidence-based interventions targeting specific personal determinants for behaviour change.

The paper makes an important contribution to the application of the prototype-related theory and a useful addition of IM to the growing field of intervention development and design.

We used the preceding definition to introduce our original article on resources in technology transfer that appeared in the fall 1994 issue of this publication. The emphasis is on technology transfer as a process, a series of interconnected events along a spectrum, leading from the discovery of a technology with potential value conceived in one institution up through its ultimate use by another institution. Naturally the process is frequently not a smooth one. Obstacles arise at many points along the way. These include such problems as lack of funding (by either or both parties to the process), lack of a champion to promote the technology (again in either or both parties to the process), cultural barriers within organizations, including the “not invented here” syndrome, impatience on the part of management to see quick results when it may not be possible to produce them, and lack of good information upon which to base decisions about the discovery, acquisition, adaptation, and use of technology. Clearly the technology transfer process is often expensive, protracted, and difficult.

On the invitation of the Editor I am publishing in the JOURNAL OF DOCUMENTATION a selection of lists of music publishers' numbers, with an indication of the date of issue of their publications so numbered.

The purpose of this paper is to present a framework to integrate emergent management theory into graduate coursework using media and film.

The paper presents a qualitative and multi‐year case study.

Media used to teach management theory must not remain static. It should be updated periodically to remain effective as a pedagogical tool.

Further research should be conducted to examine long‐term retention rates for information covered. Larger empirical studies should be conducted to verify findings.

There appear to be generational differences that suggest trainers, instructors, and professors need to match media‐based pedagogical tools to their audience.

Few, if any, studies have addressed the need to update media imagery used as part of a comprehensive approach to teaching management theory and concepts.