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This chapter describes the audit of local government in Italy. In Italy, as elsewhere, local audit has been affected by the implementation of new public management based reforms. There is an increasing trend towards collaboration and cooperation between the audited authority and the auditor. Audit has begun, as in other jurisdictions to widen its remit, so that it focusses on performance as much as financial and compliance issues. This change in role brings with it opportunities for the auditor to help public sector improvement but also challenges – as new skills are required for the new roles that the auditor takes on and audit independence is complicated by the cooperative nature of modern local government audit.

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils themselves (though an overwhelming majority of councils have delegated this responsibility). The scope of audit after 2014 reduced to focus mainly on top-down financial management, rather than value for money or inspection. After growing concerns about the scope and quality of audit however, in 2020, the government commissioned Sir Tony Redmond to review local audit arrangements in England. The Redmond review identified several problems with the reformed structure and made recommendations for change. Currently, the sector is uncertain about what changes will be adopted to solve the issues discovered by Redmond.

In this chapter, we consider the interaction between local workers and migrants in the production process of a firm. Both local workers and migrants can invest effort in assimilation activities to increase the assimilation of the migrants into the firm and so increase their interaction and production activities. We consider the effect the relative size (in the firm) of each group and the cost of activities has on the assimilation process of the migrants.

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs' local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.

This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a “fan led review of football governance”. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.

While the UK Government's fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report's recommendations is more likely to exacerbate the underlying issues rather than resolving them.

The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government's fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for and action regarding this.

Tour guides play a significant role in sustainable tourism development as leaders, mediators, resource managers and promoters of economic prosperity. This paper aims to show how local Tibetan tour guides practice sustainable tourism in their encounters with Western tourists.

The data consists primarily of 15 in-depth interviews with native Tibetan guides,Content analysis of the data were undertaken.

It was found that the guides adopt sustainable tourism practices based on their local religious wisdom and experiences as they try to establish harmonious host–guest relationships. Western clients also encourage guides to adopt more proenvironmental behaviors. The “hosts” live by Buddhist concepts such as samsara that are in line with concepts such as altruism and benevolence. Most “guests” are well-behaved and try to build sincere mutual relationships with local people. Host and guest cocreate value for local sustainable tourism practice.

Tour guides can practice sustainable tourism in a leadership role or as mediators, resource managers or promoters of economic prosperity. They also maintain a sincere and kind relationship with their guests that goes beyond the instrumental host–guest relationship and might help to cocreate value for local sustainable tourism practices.

Tour guides’ sustainable practices have been examined in the past based on their roles as leader, mediator, resource manager and promoter of economic prosperity. But researchers have seldom examined circumstances in which the tourists and tour guides were from different cultures. This paper addresses this gap.

导游作为领导者、中介者、资源管理者和经济繁荣的促进者, 在旅游可持续发展中发挥着重要的作用。本文展示了藏族导游在与西方游客的接触中如何实践可持续旅游。

深度访谈15个对当地藏族导游, 对收集的数据进行内容分析。

导游基于本土的宗教智慧和经验, 尝试与建立更加和谐的主客关系时, 从而实现可持续旅游实践。西方客户也鼓励导游采取更环保的行为。“主人” 的生活遵循佛教轮回等观念, 提倡“利他”、“仁爱”。大多数“客人” 都行为得体, 试图与当地人建立真诚的相互关系。主客共同为当地可持续旅游实践创造价值。

导游可以作为领导角色或中介、资源管理者或经济繁荣的促进者实践可持续旅游。他们还与客人保持真诚和友好的关系, 这超越了工具性的主客关系, 可能有助于共同为当地可持续旅游实践创造价值。

在过去的研究中, 导游的可持续实践基于他们作为领导者、中间人、资源管理者和经济繁荣的促进者。但研究人员对游客和导游来自不同文化的情境缺少关注, 我们的研究试图解答这一问题。

Los guías turísticos desempeñan un papel importante en el desarrollo del turismo sostenible como líderes, mediadores, administradores de recursos y promotores de la prosperidad económica. Este documento muestra, cómo los guías turísticos tibetanos locales practican el turismo sostenible en sus encuentros con turistas occidentales.

Los datos consisten principalmente en 15 entrevistas en profundidad con guías tibetanos nativos. Los datos fueron analizados mediante el método de análisis de contenido.

Se encontró que, los guías adoptan prácticas de turismo sostenible basadas en su sabiduría y experiencias religiosas locales, mientras intentan establecer relaciones armoniosas entre el anfitrión y el huésped. Los clientes occidentales, también alientan a los guías a adoptar comportamientos más proambientales. Los “anfitriones”, viven según conceptos budistas, como el samsara, que están en línea con conceptos como el altruismo y la benevolencia. La mayoría de los “visitantes” se comportan bien y tratan de construir relaciones mutuas sinceras con la gente local. El anfitrión y el huesped, co-crean valor para la práctica local de turismo sostenible.

Los guías turísticos pueden practicar el turismo sostenible en un papel de liderazgo o como mediadores, administradores de recursos o promotores de la prosperidad económica. También mantienen una relación sincera y amable con sus huéspedes que va más allá de la relación instrumental anfitrión-huésped y podría ayudar a co-crear valor para las prácticas locales de turismo sostenible.

Las prácticas sostenibles de nuestra guía han sido examinadas en el pasado en función de sus roles como líder, mediador, gestor de recursos y promotor de la prosperidad económica. Pero los investigadores, rara vez han examinado las circunstancias en las que los turistas y los guías turísticos eran de diferentes culturas. Abordamos esta brecha.

This study investigated consumers' satisfaction with local rice attributes and willingness to pay (WTP) for improvement by internal migrants and natives in urban Ghana.

Primary data was sourced from 304 urban consumers and ordered probit regression was employed.

Urban consumers had higher satisfaction with imported rice attributes than local rice. Consumers were unsatisfied with aroma, availability/accessibility, cleanliness, packaging, grain appearance, measurement standard, and taste of local rice. Moreover, 90% were willing to pay higher prices for local rice with improved attributes and WTP was higher among natives than migrants. Averagely, urban consumers are willing to pay 51% increase in market price of local rice if attributes were improved. Natives, males, educated, high-income, local rice consumption, shopping from supermarkets, trust in certification bodies, and dissatisfaction with local rice attributes boost WTP for improved local rice attributes.

There is a great market potential for local rice with improved attributes. Thus, there should be an improvement in local rice attributes and sold at moderate price and in supermarkets.

We compared consumers' satisfaction and WTP for improved local rice attributes among internal migrants and natives in urban Ghana.