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I Made Pradana Adiputra, Sidharta Utama and Hilda Rossieta
The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of…
Abstract
Purpose
The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.
Design/methodology/approach
The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.
Findings
The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.
Originality/value
The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.
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Francisco Javier Ayvar-Campos, José César Lenin Navarro-Chávez and Víctor Giménez
This paper aims to review the efficient use of economic and social resources to generate income and, at the same time, reduce the concentration of wealth in the 32 states of the…
Abstract
Purpose
This paper aims to review the efficient use of economic and social resources to generate income and, at the same time, reduce the concentration of wealth in the 32 states of the Mexican Republic during the period 1990-2015.
Design/methodology/approach
Data envelopment analysis with the inclusion of a bad output was used to diagnose the efficiency of Mexican entities, and the Malmquist–Luenberger index was applied to understand how this efficiency evolves.
Findings
The results clearly show that only 3 of the 32 units studied generated and distributed wealth efficiently, while the other 29 must increase their level of income and its distribution.
Originality/value
According to the authors’ knowledge, this is the first work that performs a temporal analysis of the efficiency in the generation of Human Development Index using bad outputs and the Malmquist–Luenberger index.
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Elvitriana, Erman Munir, Delvian and Hesti Wahyuningsih
Purpose – This study aims to obtain the best lipid content in locally isolated microalga that grows in palm oil mill effluent (POME).Design/Methodology/Approach – Microalgae were…
Abstract
Purpose – This study aims to obtain the best lipid content in locally isolated microalga that grows in palm oil mill effluent (POME).
Design/Methodology/Approach – Microalgae were cultured in POME with 25% dilution (LP25), 50% (LP50), and no dilution (LP) in 1,500 ml glass vessel at room temperature using a lighting intensity of 13,000 lux and continuous aeration for 24 hours and 12 hours, respectively. The biomass (in dry weight) of microalgae was analyzed daily by means of spectrophotometry using 624 nm wavelength to determine their growth.
Findings – The results showed that the acclimatized growth of microalgae in POME media adapted faster to the POME concentration. Acclimatized biomass content tends to increase to 1.014 g/L, while the content of non-acclimatized biomass reached only 0.752 g/L. Lipid content resulting from the direct extraction process using the modified Bligh and Dyer method provided the best yield of 47% in the microalgae grown in the LP50 POME medium.
Research Limitations/Implications – Lipid was produced from locally isolated microalgae cultured in POME medium with 25% dilution (LP25), 50% (LP50), and no dilution (LP).
Practical Implications – The lipid produced had the potential for biodiesel energy.
Originality/Value – In this study, microalga was used not only to treat POME liquid wastes but also to produce lipids as biodiesel energy potentials.
Mario J. Donate, Fátima Guadamillas and Miguel González-Mohíno
This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to…
Abstract
Purpose
This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to mitigate conflicts based on task management at work, with the aim to improve their innovation capabilities (IC). The knowledge-based view of the firm, conflict management theory and cognitive collective engagement theory have been used to build a model of relationships that connects the development of positive KM contexts and management of dysfunctional conflict with IC improvement.
Design/methodology/approach
Data survey collected from inland hotel establishments in Spain is used to test seven hypotheses by means of structural equations modeling, applying the partial least squares technique. Direct, indirect and mediating relationships between variables are examined from the structural path model.
Findings
The results confirm that, as expected, IC improve when K-OL and transactive memory systems (TMSs) are properly implemented by hotel establishments, which leads them to reduce negative effects of task management conflict (TMC). Significant direct effects are found between the key variables of the study and also a significant indirect effect between K-OL and IC through TMS reinforcement and the mitigation of TMC.
Practical implications
This paper provides useful ideas for hotel managers about how to improve KM contexts in their establishments while avoiding TMC. Efforts devoted to creating those contexts by hotel establishments are shown to be effective to improve their IC and create competitive advantages.
Originality/value
The analysis of IC improvement by studying TMC mitigation had not been researched to date by the KM literature. The consideration and testing of a model that integrates KM-related tools such as K-OL and TMS to avoid TMC in the hotel industry is the main contribution of this study.
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Ignacio Ruiz Guerra, Valentin Molina and José Manuel Quesada
Experimental tourism can be understood as a new trend in tourist demand. Tourists want to experiment with lifestyles in different places. The information society shows how and…
Abstract
Purpose
Experimental tourism can be understood as a new trend in tourist demand. Tourists want to experiment with lifestyles in different places. The information society shows how and where the best products are cultivated and is linked to how the quality of life should be. Nowadays, we are intended to know more and better things, both tangible and intangible, and new technologies show them to us immediately. One intends to live these opportunities as soon as they can.
Design/methodology/approach
From the experimental point of view Olive Oil Tourism (Oleotourism) emerges from the olive oil consumer’s interest in learning about the production process, so they can discover a lifestyle associated to this product. This research begins with an exploration of tourists’ motivations. Then, focusing on these consumers, this work has different targets: first, to assess how consumers perceive intangible aspects of olive oil and, second, to forecast the potential demand for oleotourism.
Findings
The development of tourism is the result of tourist entrepreneurs that react to the pre-existing demand/opportunity by identifying it in the tourist market.
Research limitations/implications
The consumer’s experience is important, but touristic trends are changing. The importance of olive oil may grow in the future because the nutrition benefits are known by all countries. The natural experience around olive oil will drive it to other stakeholders.
Practical implications
It is very early to recognize if the olive oil tourism industry is economically interesting, and whether innovative offers can be created based in olive oil and the lifestyle in rural areas.
Social implications
The local development around olive oil tourism could be a potential complement with the principal activities, which are usually agricultural activities, farmer interests and local and historical heritage. This is a means to foresee the plausible impacts of the development of oleotourism on tourist destinations, for which oleotourism might become a competitive advantage based on an agri-food product with many intangible profits: olive oil.
Originality/value
This is the first opportunity to learn about the personal interest of the consumer regarding olive oil. They give us the opportunity to know if the institutional offer about new destinations based on olive oil tourism will have a chance or will it be an economic complement with the principal activities.
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Mercedes Teruel, Victòria Soldevila-Lafon and Mònica Martin-Bofarull
This paper aims to establish the determinants of production in the Spanish Designation of Origin (DO) area for Cava wine and forecasts sales to establish vineyard area variations…
Abstract
Purpose
This paper aims to establish the determinants of production in the Spanish Designation of Origin (DO) area for Cava wine and forecasts sales to establish vineyard area variations that maintain market equilibrium.
Design/methodology/approach
By applying a vector autoregressive (VAR) model, the authors forecast demand and the consequent requirements for base wine production.
Findings
The results show that Cava sales determine the base wine supply. After forecasting demand and the consequent requirements for base wine, the authors’ results show that, to avoid oversupply, the vineyard area for Cava wine should not be increased.
Practical implications
The paper develops a simple and effective method for DOs affected by the current European wine plantation regulations to forecast from a supply and demand perspective and their surface needs in response to market changes.
Originality/value
This study contributes to the literature because, to the best of the authors’ knowledge, no other study has investigated the determinants of Cava supply and demand or defines a model to assess the effects of changes in growing areas. The model is applicable to other European protected designations of origin wines and would help policymakers to accurately establish vine planting authorizations.
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