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The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.

The data used in this study were annual financial information from Portuguese municipalities from 2005 to 2016, as well as data on elections and Mayor re-elections involving three political cycles. The methodologies employed were quantitative, including graphical and panel data regressions.

The results indicate that municipalities used discretionary accruals to engage in earnings management to report net earnings close to zero, and re-election seems to be a motivation for earnings management behaviour. Furthermore, the results suggest that municipalities in which the Mayor is re-elected are less likely to report positive net earnings close to zero.

This paper makes a valuable contribution to the literature on earnings management in municipalities. At the theoretical level, it makes it possible to identify whether re-election is a motivation for earnings management and, in this sense, to identify patterns of behaviour by managers. On a practical level, the knowledge of a manager's behaviour patterns will help to anticipate his or her future behaviour and, consequently, may prevent inefficiencies.

The purpose of this empirical case study is to study and explain the role of public leadership in the expansion of municipal climate action in Canada.

In 2017 and 2018, the authors conducted13 semi-directed interviews with municipal staff and elected officials from three municipalities, a documentary analysis of primary and secondary sources. Interviews and documentation collected were also coded using the software NVIVO 12. The authors compared three municipal case studies: the City of Toronto (Ontario), the City of Guelph (Ontario), and the Town of Bridgewater (Nova Scotia).

The authors found that leadership is a prominent factor explaining the expansion of municipal climate action in Canada. Municipal climate action is initiated and championed by an individual, elected officials or municipal staff, who lead and engage in the development of policy instruments to mitigate and/or adapt to climate change. These leaders facilitate the formulation and implementation of instruments, encourage a paradigm shift within the municipality, overcome structural and behavioural barriers, and foster collaboration around a common vision. Optimal municipal climate leadership occurs when the leadership of elected officials and municipal is congruent, though networks play a significant role by amplifying municipal sustainability leadership. They support staff and elected officials leadership within municipalities, provide more information and funding to grow the capacity of municipalities to develop instruments, to the point that conditions under which municipalities are driving climate action are changing.

This paper hopes to contribute to better understand under what conditions municipalities drive change.

There is an international scholarly recognition that municipalities should be further explored and considered important actors in the Canadian and international climate change governance. Gore (2010) and Robinson and Gore (2015) highlighted that we are yet to understand the extent to which municipalities are involved in climate governance in Canada. This article directly addresses this gap in the current scholarly literature and explores the expansion of climate municipal leadership with the aspects of interviews.

The purpose of this research is to identify and test selected economic and organisational factors influencing the sustainability of participatory budgeting (PB) in Slovakia.

The data were collected from websites and publicly available documents from all local governments with urban municipality status in Slovakia, for a total of 155 municipalities, 59 of which have established a participatory budget. The main method applied was correlation analysis.

The findings indicate: (1) a weak inverse correlation between debt level and the continuous existence of PB in municipalities; (2) a moderate direct correlation between the duration of PB in a municipality and integration of PB in its programme budgeting; (3) a moderate direct correlation between the duration of PB in a municipality and the political experience of the mayor.

The findings are derived from a quantitative analysis of cases localised in a single country, and therefore interpretation requires an awareness of the context of local democracy in Slovakia. In this regard, any generalisation beyond the context under study needs to be considered with caution.

This research fills a gap in the role of PB in the context of sustainability, especially in the context of a post-communist country like Slovakia. It applies a quantitative approach to the analysis of PB, which is relatively rare in this field of study (qualitative case studies are predominant in PB research).

This study defines and critically analyzes Korean high modernism using the Sewoon Sangga project as a case study, as it has significant value in Korea's urban and architectural history.

The methodology applied for this study was a theory-interpretive analysis. This study examines the modernization process of Seoul based on the concept of “high modernism,” in that the theory-interpretive analysis method analyzes historical phenomena centered on a specific concept.

As a form of national belief, the various ideas that give birth to modern cities are defined as “high modernism.” As a Korean megastructure, the Sewoon Sangga project is significant in the history of Korean urbanism and architecture because it is the archetype of Korean high modernism and is representative of South Korea's compressed economic growth. However, soon-to-be-demolished Sewoon Sangga signifies the failure of Korean high modernism. This study identified the critical characteristics of Korean high modernism through the Sewoon Sangga project.

This study analyzed a representative Asian city through the specific concept of high modernism. It transpired that high modernism, which played an important role in the birth and development of modern cities, should be transformed for future cities and architectural development. This study has significance in that it expands the study of the history of urbanism and architecture centered on the West to the same in Asia.

The purpose of this study is to examine the identification and collaboration rhetoric of the Norwegian government and public health authorities during the pandemic. The aim is to show whether and how actors use strategies and themes of identification, and whether they build identification with their publics.

The study combines qualitative and quantitative methods. Six identification strategies were identified through manual text analysis of press statements; word counts of each strategy were registered electronically to access quantitative data of individual actors.

The three strategies reflecting values, the two strategies reflecting division and disagreement and the strategy reflecting change showed almost equal frequencies. The strategy of shaping community, serving the function of change, and the division strategy, demonstrating identification through dissociation, were the most frequent strategies. Politicians preferred the collaboration strategy, while health experts preferred the strategy of concern and recognition.

The six identification strategies extend the understanding of leadership crisis communication and contemporary rhetoric as community-building discourse aiming for speaker–audience collaboration. The study demonstrates that division and disagreement are equally essential components of crisis communication as values and change. When actors differ in choice of strategy, themes and publics, they may still come across as coordinated and unified in their calls for solidarity, collective efforts and common understanding.

This study aims to understand the bi-directional relationship between residents’ perceived community-oriented factors and residents’ emotional solidarity with tourists. It compares the mutual influences between the human–place relationship and the resident–tourist relationship.

A research model with two arrows was constructed, presenting two sets of research hypotheses. Hypothesis A formalizes the effect of community-oriented factors on emotional solidarity, while Hypothesis B formalizes the effect of emotional solidarity on community-oriented factors. Using systematic sampling, this study received 462 valid questionnaires in Macau. These samples were used in confirmation factor analysis and stepwise multiple regression analysis.

In the one-way influence of community-oriented factors on emotional solidarity, residents’ community attachment, commitment and involvement have the greatest effect, respectively, on their welcoming nature, sympathetic understanding and emotional closeness to tourists. In the one-way influence of emotional solidarity on community-oriented factors, residents’ welcoming nature to tourists has the greatest impact on community attachment and commitment while residents’ emotional closeness has the greatest impact on community involvement. Besides, the impact of community-oriented factors on emotional solidarity has stronger explanatory power than the impact of emotional solidarity on community-oriented factors.

Contrary to most tourism studies on residents’ perspectives that only focus on one-way influence, this study suggested a dual-way approach that helps researchers further build complex models to better explain the complex relationships between places, residents and tourists. Furthermore, this study provides a contribution to tourism research on emotional solidarity by clarifying the flexible roles of community-oriented factors on residents’ emotional solidarity.

本研究旨在了解居民感知的社区导向因素与居民对游客情感团结之间的双向关系。它比较了人-地关系和居民-游客关系之间的相互影响。

本研究构建了一个有两套研究假设的双箭头模型。假设A确定了社区导向因素对情感团结的影响, 而假设B确定了情感团结对社区导向因素的影响。本研究通过系统抽样在澳门收到462份有效问卷。这些样本被用于确认因子分析和逐步多元回归分析。

在社区导向因素对情感团结的单向影响中, 居民的社区依恋、承诺和参与分别对他们对游客的欢迎本质、同情理解和情感亲密有最大影响。在情感团结对社区导向因素的单向影响中, 居民对游客的欢迎本质对社区依恋和承诺的影响最大, 而居民的情感亲密对社区参与的影响最大。此外, 社区导向因素对情感团结的影响比情感团结对社区导向因素的影响具有更强的解释力。

不同于大多数关于居民视角的旅游研究只关注单向影响, 本研究提出了一种双向的方法, 有助于研究者进一步建立复杂的模型, 以更好地解释地方、居民和游客之间的复杂关系。此外, 本研究通过阐明社区导向因素对居民情感团结的灵活作用, 为旅游业的情感团结研究提供了贡献。

Este estudio pretende comprender la relación bidireccional entre los factores orientados a la comunidad percibidos por los residentes y la solidaridad emocional de éstos con los turistas. Compara las influencias mutuas entre la relación persona-lugar y la relación residente-turista.

Se construyó un modelo de investigación con dos flechas, que presenta dos conjuntos de hipótesis de investigación. La hipótesis A formaliza el efecto de los factores orientados a la comunidad sobre la solidaridad emocional, mientras que la hipótesis B formaliza el efecto de la solidaridad emocional sobre los factores orientados a la comunidad. Mediante un muestreo sistemático, este estudio recibió 462 cuestionarios válidos en Macao. Estas muestras se utilizaron en el análisis factorial de confirmación y en el análisis de regresión múltiple por pasos.

en la influencia unidireccional de los factores orientados a la comunidad sobre la solidaridad emocional, el apego a la comunidad, el compromiso y la implicación de los residentes tienen el mayor efecto, respectivamente, sobre su carácter acogedor, su comprensión y su cercanía emocional a los turistas. En la influencia unidireccional de la solidaridad emocional sobre los factores orientados a la comunidad, el carácter acogedor de los residentes hacia los turistas tiene el mayor impacto sobre el apego y el compromiso comunitarios, mientras que la cercanía emocional de los residentes tiene el mayor impacto sobre la implicación comunitaria. Además, el impacto de los factores orientados a la comunidad en la solidaridad emocional tiene mayor poder explicativo que el impacto de la solidaridad emocional en los factores orientados a la comunidad.

A diferencia de la mayoría de los estudios turísticos sobre las perspectivas de los residentes que sólo se centran en la influencia unidireccional, este estudio sugiere un enfoque bidireccional que ayuda a los investigadores a seguir construyendo modelos complejos para explicar mejor las complejas relaciones entre lugares, residentes y turistas. Además, este estudio contribuye a la investigación turística sobre la solidaridad emocional aclarando el papel flexible de los factores orientados a la comunidad en la solidaridad emocional de los residentes.