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Open Access
Article
Publication date: 21 March 2022

Keshav K. Acharya and John Scott

Corruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light…

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Abstract

Purpose

Corruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light of this, the purpose of this research is to answer the key research question: what are the possibilities and limitations of local government in implementing constitutionally guaranteed rights in order to transform local communities?

Design/methodology/approach

This study gathered qualitative data from 14 local governments in seven provinces. A total of 56 in-depth interviews were held with elected representatives, political parties, and government officials at both the national and local levels. Both open-ended and open-structured questionnaires were employed for the interviews.

Findings

The results indicate that capacity is a major constraint for local governments, which should be addressed to achieve successful local governance, inclusive citizen engagement, and strong technical, administrative and fiscal capabilities. Lack of local autonomy, political conflict and social class differences, external engagement, and conservative hierarchic government bureaucracy are major hurdles to growing capacity.

Originality/value

This paper analyses the capacity of newly restructured local governments through qualitative approach. It attempts to understand to what extent the Nepali local governments are capable in delivering the services at the local level as closest unit of the citizens.

Details

Public Administration and Policy, vol. 25 no. 1
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 17 August 2020

Keshav Kumar Acharya and Habib Zafarullah

The purpose of this paper is to explore how local government bodies in Nepal are empowered to play their constitutional roles and engage in activities to deliver public services…

9428

Abstract

Purpose

The purpose of this paper is to explore how local government bodies in Nepal are empowered to play their constitutional roles and engage in activities to deliver public services at the doorsteps of the people effectively. The focus is on the institutionalisation of federalism, its implications for local governance, and capacity development of local authorities.

Design/methodology/approach

Ideas of decentralisation, governance and public management have been used to interpret findings based on qualitative research methods by key informant interviews, focus group discussions and personal observations conducted in five selected municipalities in Nepal.

Findings

The process of operationalising the power of local government bodies is more conventional and hierarchic. At the same time, the formulation and implementation of inclusive plans and budgeting are confined with certain formalities that do not necessarily allow citizens the space for voices. Federal government grants constrain fiscal jurisdiction and control over resource mobilisation. The mere preparation and administration of local government legislation and relevant by-laws have weakened the capacity of local government bodies.

Originality/value

From interpretation of first-hand data, this paper has identified the pitfalls of the federalisation process, the constraints deter the devolution of power to local bodies as well as the transformation of local governments into autonomous institutions in Nepal.

Details

Public Administration and Policy, vol. 23 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 30 September 2019

Vitor Augusto Martins da Costa and Danielle Carvalho Ribeiro

This paper aims to answer the following question: Is PPP a financially viable alternative for the management of regional airports in Brazil?

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Abstract

Purpose

This paper aims to answer the following question: Is PPP a financially viable alternative for the management of regional airports in Brazil?

Design/methodology/approach

The methodology is based on the case study of the innovative model of Zona da Mata Regional Airport management. It was used Value for Money as a method to compare this case with the conventional airport management alternative.

Findings

It was observed that, when compared to the airport management alternative through contracting third parties, the public–private partnership (PPP) provided a reduction of almost 70% of public spending on the management of this infrastructure. Besides the financial advantage, other benefits of this PPP contract were also observed.

Research limitations/implications

The analyses carried out in this study are not exhaustive and can be improved and remade as the life cycle of the PPP contract studied is progressed.

Practical implications

It was concluded, from the results found, that PPP is an efficient alternative for the management of regional airports in Brazil, and the model can be replicated for similar airports.

Originality/value

When analyzing the results of this innovative project of managing a regional airport through a PPP, this work made it possible to measure the positive impacts of this alternative and demonstrate the potential of the PPP as an alternative for the management of other regional airports in Brazil.

Details

Innovation & Management Review, vol. 16 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 8 August 2022

Veronica Ines Fernandez Orellano and Taís Cardoso Tellini

This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic…

Abstract

Purpose

This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic transfers based on pre-established rules and discretionary transfers, using two criteria of political alignment between mayors and the central government.

Design/methodology/approach

For the empirical analysis the authors used regression-discontinuity design (RDD) and the outcomes of close elections between 2001 and 2017.

Findings

The results indicate positive and statistically significant effects of party alignment on the two transfer categories, especially discretionary transfers, but also on transfers based on pre-established rules. The effect of direct party alignment, when mayors and the president are from the same party, is greater than that resulting from coalitions established in municipal and federal elections.

Research limitations/implications

The positive effect of party alignment was found both in discretionary transfers (those that do not have previously established rules) and some non-discretionary transfers (although they have previously defined regulations). A part of these regulations depends on production capacity and on taking part in programs promoted by the central government, which may produce entropy in the financing system, and a margin to benefit political allies. In the case of the SUS system, it is possible that this entropy is greater in the basic health care category than in the moderate and high complexity one, allowing a higher margin for discretion in transfers allocated to the former. Stricter rules associated to basic health care transfers would be desirable.

Practical implications

In Brazil, stricter rules and monitoring associated to basic healthcare intergovernmental transfers would be desirable.

Social implications

The results may inspire some improvement in the mechanisms that govern the distribution of resources to basic healthcare in Brazil, improving social welfare by improving social justice in the distribution of resources to basic healthcare.

Originality/value

The authors does not know any other study about the impact of party alignment on the distribution of intergovernmental transfers to the Brazilian unified health system.

Details

EconomiA, vol. 23 no. 1
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 17 June 2021

Danilo de Melo Costa

China has invested massively in higher education, reaching a mass system, envisaging, as a next step, reaching a universal system. Brazil is still an elite system but needs to…

1037

Abstract

Purpose

China has invested massively in higher education, reaching a mass system, envisaging, as a next step, reaching a universal system. Brazil is still an elite system but needs to create adequate public policies to migrate to a mass system. The purpose of this article is to analyze the paradigms for a mass educational system, with regard to the quality of education offered, and the prospects for achieving a universal system, with Brazil and China as a reference.

Design/methodology/approach

The author applied an exploratory and qualitative method, through categorical content analysis. The data were collected through nine interviews with government managers, 15 unstructured (open) questionnaires to specialists in higher education and four student leadership.

Findings

The results indicate that the change from an elite system to a mass system impacts quality, as there is an inevitable change in experience. However, this modification does not testify against the mass system, as it is necessary for a nation to pass through it and structure itself adequately in order to reach the universal system, a path desired by both countries.

Originality/value

The study presented the reflections observed by the migration from the elite system to the mass system from the main stakeholders of the system in China and the prospects for Brazil to become a mass system. Additionally, it presented the perspectives for both countries to achieve the desired universal system.

Details

Revista de Gestão, vol. 28 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 30 May 2023

Olusegun Emmanuel Akinwale, Owolabi Lateef Kuye and Olayombo Elizabeth Akinwale

Brain-drain insurgency has become pervasive amongst professionals and the last option for everyone in the country to realise a sustainable quality of work-life (QWL). All youths…

1590

Abstract

Purpose

Brain-drain insurgency has become pervasive amongst professionals and the last option for everyone in the country to realise a sustainable quality of work-life (QWL). All youths now in the country have perceived migrating to the international workspace as a noble idea. This study investigates the incidence of brain-drain and QWL amongst academics in Nigerian universities.

Design/methodology/approach

To sparkle a clearer understanding concerning factors preventing the QWL amongst Nigeria's lecturers, this study utilised a cross-sectional research design to survey the participants across all departments in federal institutions through an explanatory research approach. This study applied an array of adapted scales to evaluate members of academic staff track of what provoked the incidence of brain-drain amongst Nigerian lecturers and possible influence on their QWL. The study surveyed 431 members of academic staff in Nigerian universities to collect useful data and employed a structural equation model (SEM) to analyse the obtained data.

Findings

The outcome of this study highlights that there is a horrible condition of service amongst Nigerian lecturers, a poor compensation system, poor academic research funding and lack of autonomy are bane to the QWL experienced in Nigerian tertiary institutions today. This study indicates that poor staff development and inadequate university funding are part of the justification that provoked brain-drain insurgence, and allowed the government to lose their skilled and competent egg-heads in the university to other foreign nations of the world.

Originality/value

This study demonstrated that brain-drain has become part of Nigeria's national life given that all professionals are seeking better life where their skills, competence and energy would be valued. Brain-drain was not common until these days amongst academics and fewer studies were noted but this study showed a novel paradigm regarding the QWL and brain-drain trajectory.

Open Access
Article
Publication date: 23 November 2018

Clement Olatunji Olaoye, Stephen Ayodeji Ogunleye and Festus Taiwo Solanke

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax…

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Abstract

Purpose

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state.

Design/methodology/approach

The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis.

Findings

The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD.

Research limitations/implications

Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation.

Practical implications

The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Social implications

Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Originality/value

This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 27 October 2023

Margot Hurlbert, Tanushree Das and Charisse Vitto

This study aims to report business preferences for achieving net-zero power production emissions in Saskatchewan, Canada as well as business perceptions of the most preferable…

445

Abstract

Purpose

This study aims to report business preferences for achieving net-zero power production emissions in Saskatchewan, Canada as well as business perceptions of the most preferable power production sources, barriers to change and suggestions for improvement. Mixed methods included focus groups and a survey with experimental design. This research demonstrates that this method of advancing academic and business knowledge systems can engender a paradigmatic shift to decarbonization.

Design/methodology/approach

The study is a mixed-methods study using five focus groups and a survey which included a 15-min information video providing more information on power production sources (small modular reactors and biomass). Participants requested more information on these topics in the initial three focus groups.

Findings

There is a significant gap in Canadian Government targets for net-zero emissions by 2050 and businesses’ plans. Communications, knowledge and capacity gaps identified include lack of regulatory requirements, institutional barriers (including a capacity charge in the event a business chooses to self-generate with a cleaner source) and multi-level governance dissonance. More cooperation between provincial governments and the federal government was identified by participants as a requirement for achieving targets. Providing information to survey respondents increased support for clean and renewable sources, but gender and knowledge are still important characteristics contributing to support for different power production sources. Scientists and teachers were the most trusted sources of information. Power generated from small modular nuclear reactors was identified as the primary future source of power production followed by solar, wind and natural gas. Research results also confirmed the high level of support for hydropower generated in Saskatchewan versus import from Manitoba based on high values of energy solidarity and security within the province.

Originality/value

This study is original, as it concerns upstream system power production portfolios and not failed projects; the mixed-method research design including a focus group and an experimental survey is novel. This research partially addresses a gap in knowledge surrounding which knowledge systems advance paradigmatic shifts and how and whether involving business people in upstream power production decisions can inform decarbonization.

Details

International Journal of Climate Change Strategies and Management, vol. 16 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 14 March 2016

Stephanie Morris and Scolah Kazi

The purpose of this paper is to provide an understanding of the accessibility laws currently in effect in the United Arab Emirates and, specifically, Dubai. Further, it recommends…

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Abstract

Purpose

The purpose of this paper is to provide an understanding of the accessibility laws currently in effect in the United Arab Emirates and, specifically, Dubai. Further, it recommends methods of integrating accessible hospitality and tourism in Dubai with core legal and ethical direction in preparation for EXPO 2020.

Design/methodology/approach

Review of current legislation and analysis of interpretation by industry providers was used to illustrate the impact on the current accessibility environment in Dubai and to recommend a revised regulatory scheme.

Findings

The paper explains how legal and ethical issues have influenced the planning and building of 5 star hotels in Dubai, and offers recommendations for amendments and additions to the region’s current laws that address needs of people with disabilities (PwD).

Originality/value

Little research has been conducted in the region concerning the rights and needs of PwD. The paper significantly contributes by demonstrating how an ethical and legal framework will address the needs of PwD thereby aiding in Dubai’s successful hosting of EXPO 2020. This contribution is notably opportune in view of the anticipated changes in applicable legislation.

Details

Journal of Tourism Futures, vol. 2 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

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