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Article
Publication date: 31 May 2019

Laura Maran, Warwick Funnell and Monia Castellini

The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an…

Abstract

Purpose

The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy.

Design/methodology/approach

An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform.

Findings

In the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities.

Research limitations/implications

The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context.

Practical implications

The examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms.

Originality/value

Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 February 2018

Alenka Temeljotov Salaj, Athena Roumboutsos, Peter Verlič and Bojan Grum

Value capture seeks to generate revenue by extracting a portion of the gains in the value of land and property that result from improvements to transportation networks…

Abstract

Purpose

Value capture seeks to generate revenue by extracting a portion of the gains in the value of land and property that result from improvements to transportation networks. The paper aims to present the opportunities for facilities management (FM) on the level of participating more actively in the development of new area to help building a competitive and healthy area with high quality for residence, business and spare time. A framework also includes life period land valuation in the land value capture (LVC) for the assessment and revenue models for public private partnership (PPP) type of investments in the way to identify additional private profit so as to attract landlords to join the project.

Design/methodology/approach

Land valuation for expropriation is a useful method, which can be evaluated through the life period of the infrastructure. The value capture strategies are identified and respective policies are evaluated. Periodically, market value assessment of land within the value capture model is designed, by which the private partners could be attracted.

Findings

In the paper, LVC shows how the relation to increase value of land can bring competitive areas and as such give new opportunity for FM.

Originality/value

Capturing land value and widening the internalisation of external positive impacts enhances the perspective of project assessment and PPP financing models. This model may be used by public and private sector parties involved in PPP arrangements to improve project evaluation and the base of project finance.

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Article
Publication date: 21 June 2011

Pelagia Soultatou, Peter Duncan, Kyriacos Athanasiou and Irena Papadopoulos

The purpose of this paper is to explore the concept of health‐related needs on a policy design and curriculum enactment basis in terms of the national school health…

Abstract

Purpose

The purpose of this paper is to explore the concept of health‐related needs on a policy design and curriculum enactment basis in terms of the national school health education curriculum in Greek secondary education.

Design/methodology/approach

A single case study, using an ethnographic approach, was conducted in Greece, seeking to understand the continuum from policy design to curriculum enactment in respect of health‐related needs. Three sources of data were used to meet this goal: policy texts, observation, and interviews. Multilevel sampling was employed to select one secondary school as a site for “good practice”. Grounded theory coding, thematic analysis and critical discourse analysis identified themes associated with the idea of health‐related through the corpus of data.

Findings

On a policy plan level the concept of health‐related needs was coupled with and reduced to a predetermined list of health‐related subjects; and the list of health‐related topics had not been updated for long and was characterised by a rather biomedical orientation. On a school practice level the stage of needs assessment was not applied, the list of health‐related subjects advocated in the policy plan was used on a proactive, normative and top down basis, and the students' felt needs tended to be disregarded.

Originality/value

This study followed up the continuum from policy design to school practice regarding the concept and practice of health needs, highlighting the possibilities and the problems from both perspectives.

Details

Health Education, vol. 111 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

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Article
Publication date: 12 September 2016

Radhika Bongoni and Soutrik Basu

The world is facing serious global food security challenges such as the need for sufficient food for a growing population and an exponential growth in nutrient deficiency…

Abstract

Purpose

The world is facing serious global food security challenges such as the need for sufficient food for a growing population and an exponential growth in nutrient deficiency disorders. Agricultural biotechnology, such as genetically modified (GM) crops, offers itself as a promising solution to address one or more of these issues. Golden Rice (GR) is an example of a GM crop which contains high amount of β-carotene, a compound which is an antioxidant and a precursor of vitamin A. In spite of GR’s promised potential benefits in combating vitamin A deficiency (VAD) disorders it is still not cultivated. This viewpoint paper aims to present the reader with a need for multidisciplinary research agenda, the outcomes of which can contribute towards the acceptance of GR.

Design/methodology/approach

This viewpoint paper is based on an extensive literature review to identify the “gaps” which contributed to low acceptance of GR. This paper presents a systematic discussion on the importance of GR in tackling VAD and discusses controversies around GR and a scientific approach to tackle them.

Findings

The literature review clearly indicates that there is a huge gap in information substantiating the potential of GR for consumers as well as for the farming community. Addressing these issues can substantially increase the acceptance and cultivation of GR. This viewpoint paper proposes food technologists’ and social scientists’ research agenda for GR and further indicates how the involvement of other research disciplines can improve the acceptance of GR.

Originality/value

The literature review indicates the potential of GR in tackling VAD disorders but clearly lacks information to substantiate these arguments. This paper presents authors’ opinions, urging scientists to take up a multidisciplinary research approach to emancipate GR from the clutches of GM food controversies.

Details

Nutrition & Food Science, vol. 46 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

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Article
Publication date: 1 April 1982

Kathleen W. Craver

During my early years as a junior high school librarian, I was frequently beseiged with requests for heart‐throbbing love stories and mysteries. However, as the years…

Abstract

During my early years as a junior high school librarian, I was frequently beseiged with requests for heart‐throbbing love stories and mysteries. However, as the years passed and the divorce rate increased, I began to encounter students who specifically asked for books about “mean stepparents” or “families where there are problems.” I initially wondered whether these new entreaties emanated from a small minority or from a more substantial cross‐section of the school population. Several well‐received book talks concerning the impact of divorce and a few discreet inquiries regarding the number of single‐parent families at my school convinced me that a general need existed.

Details

Reference Services Review, vol. 10 no. 4
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 8 November 2019

Ioanna Ferra

Abstract

Details

Digital Media and the Greek Crisis
Type: Book
ISBN: 978-1-78769-328-9

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Book part
Publication date: 25 September 2020

Konrad Farrugia, Matthew Attard and Peter J. Baldacchino

This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in…

Abstract

This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in relation to the impact of DHI usage and the adoption of a hedge accounting (HA) model in entities’ financial statements. A mixed methodology design is deployed involving: (1) a series of statistical models and tests and (2) seven semi-structured interviews with senior professionals.

The data collected comprise proxy variable values collected from the financial statements of 568 firm-years from 107 Maltese entities between the years 2009 and 2014. Greater likelihood of financial distress, decreasing investment efficiency and increased levels of gearing, are identified as being significant determinants for the use of DHIs. Although DHI usage is low in comparison to larger states, it has been increasing over the period under study.

HA is evidenced to be less popular in Malta, but the study evidences correlation between certain DHIs and HA usage. The quantitative statistical model results in evidence with no significant earnings volatility (EV) or cash flow volatility (CFV) reduction effects through the application of HA. Albeit, the study finds a significant CFV reduction effect emanating from DHI usage, but no corresponding EV reduction effect.

Better education and dissemination of the HA treatment by auditors and regulatory bodies could help propagate the HA treatment, potentially enhancing the EV reduction effectiveness of DHI use. This research provides empirical evidence to substantiate the rationale behind utilising DHIs in smaller island states, especially when coupled with a sound risk management culture.

Details

Uncertainty and Challenges in Contemporary Economic Behaviour
Type: Book
ISBN: 978-1-80043-095-2

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Abstract

Details

Quantitative and Empirical Analysis of Nonlinear Dynamic Macromodels
Type: Book
ISBN: 978-0-44452-122-4

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Abstract

Details

Messy Data
Type: Book
ISBN: 978-0-76230-303-8

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Abstract

Details

Quantitative and Empirical Analysis of Nonlinear Dynamic Macromodels
Type: Book
ISBN: 978-0-44452-122-4

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