Search results
1 – 10 of 194Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…
Abstract
Purpose
Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.
Design/methodology/approach
This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.
Findings
Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.
Practical implications
Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.
Social implications
The public sector could learn from the private sector’s best practices regarding CE.
Originality/value
This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.
Details
Keywords
Yunshil Cha, Catherine Plante and Linda Ragland
In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information…
Abstract
Purpose
In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.
Design/methodology/approach
To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.
Findings
We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.
Research limitations/implications
To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.
Practical implications
For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.
Originality/value
We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.
Details
Keywords
Huijie Li and Deqing Tan
The purpose of this paper is to study how the government stimulates incineration plants to participate in waste classification management, and how to adjust the subsidy strategy…
Abstract
Purpose
The purpose of this paper is to study how the government stimulates incineration plants to participate in waste classification management, and how to adjust the subsidy strategy for them.
Design/methodology/approach
Considering that the classification behavior of residents will produce herd effect, and waste classification can reduce the disposal cost of incineration plants, the authors constructed a differential game model between the government and waste incineration plants, and analyzed the input strategy of the government and incineration plants when they cooperate in the management of municipal waste classification.
Findings
Increasing the input level of supervision or raising subsidy price, the government can promote incineration plants to increase the input level of incentive. Moreover, from a long-term perspective, increasing the input level of supervision is more effective. Compared with government supervision, the method of incineration plants incentive can more effectively increase the amount of waste disposal. Furthermore, the government supervision and the incineration plants incentive have a positive interaction effect on improving the amount of waste disposal. Increasing the input level of incineration plants incentive or the level of waste-to-energy technology can increase the amount of waste disposal, and from a long-term perspective, increasing the level of R&D investment is more beneficial to increasing the amount of waste disposal.
Originality/value
The results are helpful to improve the investment in the management of waste classification, and also provide a certain theoretical basis for the government's subsidy policy for incineration plants, so as to reduce the financial pressure of the government.
Details
Keywords
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Abstract
Purpose
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Design/methodology/approach
The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.
Findings
The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.
Research limitations/implications
The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.
Originality/value
This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.
Details
Keywords
Patricia Yocie Hierofani and Micheline van Riemsdijk
As populations are ageing and the global average life expectancy is rising, the provision of care for older people is an increasingly salient issue. This paper aims to focus on…
Abstract
Purpose
As populations are ageing and the global average life expectancy is rising, the provision of care for older people is an increasingly salient issue. This paper aims to focus on family-provided care for older immigrants, examining how older immigrants and care providers experience and construct family caregiving.
Design/methodology/approach
Based on interviews with care recipients, family care providers, municipal staff and representatives for migrant organisations in Sweden, this study presents a typology of family caregiving for older immigrants.
Findings
The authors found three caregiving types, namely, solely family-provided care and a combination of family care and public care (predominantly one or the other). The decision to select family-provided or publicly-funded care depends on personal and institutional factors.
Originality/value
The paper makes three empirical contributions to the literature on care provision for older immigrants. Firstly, this study provides insights into the structural and personal factors that shape care-giving arrangements for older immigrants. Secondly, this study examines the perspectives of care recipients and care providers on family-provided care. Care expectations differ between both groups and sometimes result in intergenerational disagreement. Thirdly, in terms of institutional support, this study finds that the Swedish state’s notion of individual needs does not match the needs of immigrant elderly and their caregivers. The paper places the care types in a broader discussion about eldercare provision in the Swedish welfare state, which has experienced a decline in publicly funded care services and an increase in family caregiving in the past 30 years. In addition, it addresses questions of dignified ageing from a minority perspective.
Details
Keywords
Gordon Abner and Jung Hyub Lee
One of the main roadblocks to increasing uptake of national police accreditation (i.e. accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA)) is…
Abstract
Purpose
One of the main roadblocks to increasing uptake of national police accreditation (i.e. accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA)) is concern among some in law enforcement that promoting national standards for policing would undermine local control. The purpose of this study is to assess whether CALEA-accredited police departments are more (or less) likely than non-CALEA-accredited police departments to utilize information from resident surveys to inform agency operations.
Design/methodology/approach
This study utilizes data from the Law Enforcement Management and Administrative Statistics (LEMAS) survey and cardinality matching, a quasi-experimental approach, to estimate the relationship between CALEA accreditation status and utilization of information from resident surveys among municipal police departments.
Findings
We find that agencies that subscribe to national police accreditation are more likely to use resident surveys to prioritize crime/disorder problems, evaluate officer or agency performance, guide training and development and inform agency policies and procedures compared to matched agencies that do not subscribe to national police accreditation.
Originality/value
While there is research on the effects of national police accreditation on traditional policing outcomes, there is a paucity of research on whether national police accreditation undermines the ability of local residents to affect policing standards. The findings from this study suggest that national police accreditation may enhance the power of local residents to affect policing.
Details
Keywords
Lungile Precious Luthuli and Mpho Ngoepe
Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many…
Abstract
Purpose
Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many organisations, including municipalities, do not manage websites as such. This study aims to explore the archiving of websites as records in the municipalities of KwaZulu-Natal (KZN) Province in South Africa by using the web archiving life cycle model.
Design/methodology/approach
This study used a mixed-methods research with an explanatory design, with quantitative data collected first through content analysis of websites and qualitative data collected through interviews. Researchers used multilevel sampling, first quantitatively analysing all available websites of the municipalities (52) in KZN, and then qualitatively selecting only records managers, information managers, web administrators, communication managers and website managers or designers from municipalities because of their understanding and involvement with websites in some way.
Findings
This study established that some records on municipal websites are often in paper format in record-keeping systems, whereas others are born digital and are not captured in the systems. Municipalities lack a dedicated web online harvesting tool as well as an archiving policy or strategy to guide website archiving. Furthermore, municipalities placed a high reliance on service providers to keep their websites operational.
Research limitations/implications
It became clear during the interviews that most of the participants were unfamiliar with web archiving. As a result, only 12 of the 56 selected participants from the municipalities provided the required information in relation to the current study as others could not provide answers. Data for other participants were not analysed.
Originality/value
Due to a lack of infrastructure for ingesting digital records into archival custody, a framework for harvesting web content of value is proposed both internally in municipalities and externally to an archive repository.
Details
Keywords
Ahmed Mohammed, Tarek Zayed, Fuzhan Nasiri and Ashutosh Bagchi
This paper extends the authors’ previous research work investigating resilience for municipal infrastructure from an asset management perspective. Therefore, this paper aims to…
Abstract
Purpose
This paper extends the authors’ previous research work investigating resilience for municipal infrastructure from an asset management perspective. Therefore, this paper aims to formulate a pavement resilience index while incorporating asset management and the associated resilience indicators from the authors’ previous research work.
Design/methodology/approach
This paper introduces a set of holistic-based key indicators that reflect municipal infrastructure resiliency. Thenceforth, the indicators were integrated using the weighted sum mean method to form the proposed resilience index. Resilience indicators weights were determined using principal components analysis (PCA) via IBM SPSS®. The developed framework for the PCA was built based on an optimization model output to generate the required weights for the desired resilience index. The output optimization data were adjusted using the standardization method before performing PCA.
Findings
This paper offers a mathematical approach to generating a resilience index for municipal infrastructure. The statistical tests conducted throughout the study showed a high significance level. Therefore, using PCA was proper for the resilience indicators data. The proposed framework is beneficial for asset management experts, where introducing the proposed index will provide ease of use to decision-makers regarding pavement network maintenance planning.
Research limitations/implications
The resilience indicators used need to be updated beyond what is mentioned in this paper to include asset redundancy and structural asset capacity. Using clustering as a validation tool is an excellent opportunity for other researchers to examine the resilience index for each pavement corridor individually pertaining to the resulting clusters.
Originality/value
This paper provides a unique example of integrating resilience and asset management concepts and serves as a vital step toward a comprehensive integration approach between the two concepts. The used PCA framework offers dynamic resilience indicators weights and, therefore, a dynamic resilience index. Resiliency is a dynamic feature for infrastructure systems. It differs during their life cycle with the change in maintenance and rehabilitation plans, systems retrofit and the occurring disruptive events throughout their life cycle. Therefore, the PCA technique was the preferred method used where it is data-based oriented and eliminates the subjectivity while driving indicators weights.
Details
Keywords
Margit Närvä, Jarmo Alarinta and Gun Wirtanen
The purpose of this study was to investigate amount of food waste and the number of food packages used in Finnish households with university students. The aim of the paper is to…
Abstract
Purpose
The purpose of this study was to investigate amount of food waste and the number of food packages used in Finnish households with university students. The aim of the paper is to answer the following research questions: How much avoidable food waste is generated in the participating various sized households? How much unavoidable food waste is generated in the participating various sized households? How many food packages are classified as deposit, municipal waste or recycled in the participating various sized households?
Design/methodology/approach
The data was collected among the students in Seinäjoki University of Applied Sciences. A total of results from 432 households with 890 persons are presented. The participating households weighed their unavoidable and avoidable food waste and calculated the food packages during one week. The results were analysed in Excel and the statistical significance assessed using a t-test.
Findings
The average avoidable and unavoidable food wastages were 498 g/week/person, i.e. 25.9 kg/year/person and 543 g/week/person, i.e. 28.3 kg/year/person, respectively. Single-person households generate more avoidable and unavoidable food waste as well as packages per person than other sized households. The results show that there is no correlation between the amount of avoidable food waste/person, unavoidable food waste/person or packages/person.
Originality/value
This kind of research has sparsely been reported. The food and package wastage definitions vary, and thus it is difficult to compare these results with other reported results.
Details
Keywords
The EU has committed billions of euros to help Turkey deal with the impact of those refugees, but EU auditors said on April 24 that they could not determine the impact of that…