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The purpose of this paper is to explore stakeholder views on the policy of integrated health and social care for older people with complex needs in Sweden and the issue of trust in implementing the policy.

The study used a qualitative interview design and interviews with nine strategically selected stakeholders. A thematic analysis focused on trust, as defined in the theory of collaborative advantage, was used.

This study of health and social care exposed a lack of trust on political, strategic and inter-professional levels. Two opposing lines of argument were identified in the interviews. One advocated a single government authority for health and social care. The other was in accordance with recently implemented national policies, which entailed more collaboration between local government authorities, obliging them to make joint local agreements. The Swedish experience is discussed in an international context, examining the need for collaboration in integrated care services for older people.

Although the findings are important for the current adjustment in health and social care for older people, the number of interviewees are limited. Future studies will include more regions and longitudinal studies.

Sweden is currently undergoing an extensive adjustment in line with recent national government policy which involves more primary health care and a corresponding reduction in the number of hospital beds. The restructuring of the care system for older people with complex needs is a paradox, as it simultaneously increases the need for centralisation while also increasing coordination and collaboration on a local basis.

The purpose of this study is to evaluate the Special Autonomy policy to improve the community welfare of Papua Province.

This study was carried out using a qualitative approach assessing program activities and client satisfaction. It focused on program activity, target and implementation effectively and efficiently, involving the client’s evaluation process. Research data was obtained from the Papua Regional Development Planning Agency and separated into primary and secondary sources. Primary data was obtained through observation, interview and documentation from several informants. The informants were determined based on the role and involvement in the Papua Province Special Autonomy. Secondary data sources were obtained through field studies, scientific journals, previous research, written documents from relevant agencies, internet and electronic and print media.

This study exhibits characteristics of Papua Province Special Autonomy, which are identical to an asymmetric decentralization model, although it took 20 years of implementation because of the lack of evaluation and improvement. It disproves Katorobo’s (2004) theory that the said asymmetric decentralization model is more effective than symmetrical decentralization. Material requirement planning (MRP) empowerment or abolition should be considered important because of the lack of positive results. Otsus needs to improve the system and financial management, considering financial distribution for developed regions in the coastal areas and plains rather than mountainous regions.

This research was conducted because of the phenomenon of Papua Province Special Autonomy, also driven by the problems in the implementation of Special Autonomy Policy for Papua Province that had not borne optimum results. This study aimed to make recommendations for the Special Autonomy policy of the Papua Province to improve community welfare.

This study aims to analyze the imbalances in the public finance structure of Pakistan’s economy and highlight the need for comprehensive reforms. Specifically, it aims to contribute to the empirical literature by analyzing the relationship between fiscal vulnerability, financial stress and macroeconomic policies in Pakistan’s economy between 1971 and 2020.

The study develops an index of fiscal vulnerability, an index of financial stress and an index of macroeconomic policies. The fiscal vulnerability index is based on the patterns of fiscal indicators resulting from past trends of the selected variables in Pakistan’s economy. The financial stress in Pakistan is caused from the financial disorders that are acknowledged in the composite index, which is based on variables with the potential to indicate periods of stress stemming from the foreign exchange market, the securities market and the monetary policy components. The macroeconomic policies index is developed to analyze the mechanism through which fiscal vulnerability and financial stress have influenced macroeconomic policies in Pakistan. The causal association between fiscal vulnerability, financial stress and macroeconomic policies is analyzed using the auto-regressive distributive lags approach.

There exists a long-run relationship between the three indices, and a bi-directional causality between fiscal vulnerability and macroeconomic policies.

This study contributes to the development of a fiscal monitoring mechanism, which has the basic purpose of analyzing the refinancing risk of public liabilities. Moreover, it focuses on fiscal vulnerability from a macroeconomic perspective. The study tries to develop a framework to assess fiscal vulnerability in light of “The Risk Octagon” theory, which focuses on three risk components: fiscal variables, macroeconomic-disruption-associated shocks and non-fiscal country-specific variables. The initial contribution of this work to the literature is to develop a framework (a fiscal vulnerability index, financial stress index and macroeconomic policies index) for effective and result-oriented macro-fiscal surveillance. Moreover, empirical literature emphasized and advised developing countries to develop their own capacity mechanisms to assess their fiscal vulnerability in light of the IMF guidelines regarding vulnerability assessments. This study thus attempts to fulfill the said gap identified in literature.

This paper analyses the degree of political decentralisation and its relation to the local councils in Tanzania. It explores the institutional and political set-up of the local councils originating from the degree of political decentralisation and how it influences the tension between the bureaucrats and local politicians.

Qualitative approach by a comparative case study is adopted to investigate the phenomenon in two local governments in Tanzania. The data were collected through interviews with 37 senior local government officials and eight focus group discussions with 48 administrators and councillors.

The findings indicate that the two local governments are subjected to a similar political system guided by similar rules and guidelines from the central government bureaucracy for implementing the party manifesto and central government priorities. Thus, the local politicians have little room for negotiation in adopting local agenda to reflect the preferences of the local community. Any attempt to challenge this status quo creates political tensions between bureaucrats and the administrators.

The findings provide invaluable insights to different stakeholders such as political scientists, government officials, and policymakers with interests in research or practice of political decentralization and political-administrative relation.

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?

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.

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.

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.

This article critically analyses the extent to which selected Public-Private Partnerships (PPPs) transportation projects in the Caribbean subregion embrace good practices and how they benefit the public sector.

The article begins with the general rationale of PPPs, leading to a discussion on the specific challenges of the Caribbean subregion and an assessment of certain critical projects. The sample cases include the L F Wade International Airport in Bermuda, the cruise berthing and cargo port redevelopment project in the Cayman Islands, and the Sanger International Airport in Jamaica. There are five aspects to the critical assessment: (a) an evaluation of the type of PPP arrangement used; (b) the legal/policy framework; (c) financial implications; (d) accountability; and (e) miscellaneous data. Desk-based research is conducted as supported by both international and local sources to convey a uniquely local perspective in this under-researched area of scholarship.

PPP frameworks in the Caribbean are improving quickly but remain a work in progress. Jamaica leads the region. Bermuda trails behind. Problems of legal compliance with frameworks and limited market engagement persist, leading to risk management problems.

This article fills a literature gap on critical analysis of individual Caribbean PPP transportation projects. Previous reports, mostly by international organisations, cover regional or sectorial trends. Other sources take a descriptive but not critical approach.

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible stakeholders of a seafood company who might be influenced by the hazards.

A case study analysis was conducted with a review of the organization's documentation alongside a semi-structured interview and an impact effort matrix.

Seven out of 18 stakeholders had to strongly engage in minimizing the effects of hazards related to SARS-CoV-2. The most important areas of cooperation regarded safety were identified. Both external and internal documents and reports regarding the minimizing of negative effects of hazards related to SARS-CoV-2 were required by institutional clients, official authorities and the studied organization itself. The proper identification of stakeholders and up-to-date knowledge about them allowed the organization to react faster and protect the FSC.

The authors’ research was based on qualitative methods, so it lacked a diagnostic survey, along with similar studies for comparison of results and approaches.

The surveyed company may be a good benchmark for others to follow when choosing the appropriate approach in the field of stakeholder analysis for addressing new emerging risks.

The findings are important, timely and original, and they focus on a subject rarely studied in the literature. The information from the paper applies to numerous groups of food companies.

The purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat Stock Exchange (MSX), Oman.

The study has collected various compliance measures set by Capital Market Authority (CMA) from 2011 to 2019. On top of the websites of CMA, MSX, Oman Tax Authority and other related websites, the paper has considered real data of specific compliance or disclosure measures set by CMA on all companies listed under MSX. The focused period from 2011 to 2019 is where CMA has provided disclosure data as part of mandatory disclosure requirements.

This paper identified that there is a lack of timely compliance by companies under the existing law, and these companies may face pressures for compliance with VAT enforcement in Oman. Therefore, to comply with the disclosure requirements of listed companies, there is a growing need to appoint a full-time compliance officer and do a compliance audit.

The results of the study indicate the value of full-time compliance officers and compliance audits. The findings are able to aid in the appraisal of VAT accounting, compliance audit research, and in the selection of proper assessment methods and criteria.

This paper reviews the literature and provides new empirical analysis that are possibly beneficial for both scholars and accounting practitioners.

This article explores the concept of ‘linguistic landscape’ (Landry & Bourhis, 1997) and applies it to the Tutong Town Centre, which was depicted briefly in the film Gema Dari Menara (1968). Due to the cursory and grainy depiction on screen, a study of the present linguistic landscape of the town featured in the film is far more practical than a detailed comparison of the linguistic landscape of Tutong town then and now. In essence the film has provided a geographical scope for linguistic/ semiotic analysis presented in this paper. The study of signs ‘in a given geographical location’ (Ben Rafael et al, 2006: 14), using the distributive count approach, lends itself to a greater understanding of the ethnolinguistic vitality and sociolinguistic interactions of the language groups living in what can be described as a multilingual and multiracial small town. Such evidence of language use in the public sphere results from an interplay of various factors within the town’s societal context, that could be related to Scollon & Scollons’ (2003:2) idea of ‘the social meaning of material placement of sign and discourses'. This study challenges the notion of ethnic languages’ 'disappearance' from public sphere, and instead raises questions about their ‘initiation’ into public use. The study also concludes that the supposed multilinguality of the Tutong Town population is not represented in the linguistic landscape.

“The unexamined life is not worth living” (Socrates). That is, without critically inquiring into the knowledge of life which is well-being and valuable, life is not worth living. Critical thinking questions existing theories and their unexamined and obsessive assumptions and generalizations, constraints, and “best” practices of the prevailing system of management and tries to replace them with more valid assumptions and generalizations that uphold the dignity, uniqueness, and inalienable rights of the individual person and the community. Better outcomes result from asking the right questions than from having the right answers. In the diverse, pluralist cultural environment of today, the promise of a truly generative dialog among Occidental (Western) and Oriental (Eastern) cultures and civilizations holds great hope for the future. Critical thinking (CT) is an “inclusive” thinking system that can facilitate this dialog such that all of us have a meaningful space and place in this universe. After defining CT and arguing its importance for executives, this chapter introduces CT in two parts: Part 1: Various Approaches to Critical Thinking; Part 2: Major Theories of Critical Thinking. Several contemporary business cases will be invoked to illustrate the need, nature, and scope of corporate CT.