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Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 21 December 2023

Georgios Koligiannis, Maria Drakaki and Panagiotis Tzionas

This paper aims to highlight how the Greek State tried to improve public procurement processes during the outbreak of the COVID-19 pandemic and propose measures that could be…

Abstract

Purpose

This paper aims to highlight how the Greek State tried to improve public procurement processes during the outbreak of the COVID-19 pandemic and propose measures that could be implemented in a future force majeure event where the global supply chain will not operate efficiently.

Design/methodology/approach

The authors investigated the existing scientific literature. Afterwards, they designed a questionnaire to gather primary data and add value to the current literature.

Findings

The research paper results highlight that in future force majeure events, the best way for effective public procurement is to implement central procurement, framework agreements with more than one economic operator and use the newly established Public Buyers Community in the European Union. The questionnaire interviews also highlighted that payment terms could be adjusted to the needs of the suppliers to improve their financial flows, which are disrupted in case of a force majeure event.

Research limitations/implications

One of the limitations of the present case study is that apart from the Greek procurement Laws and policy documents related to the COVID-19 pandemic, only scientific articles written in English were used by the authors in the literature review section.

Practical implications

The findings could benefit public contracting authorities and central procurement bodies when designing their processes in case of a force majeure event like the COVID-19 pandemic. As the public contracting authorities and the procurement officers are more informed about potential ways to improve the public procurement processes, they might apply measures that could facilitate the flexibility of the procurement processes.

Social implications

The research paper can provide lessons learned to policy makers, when they have to cope with similar challenges in the future.

Originality/value

To the best of the authors' knowledge, no previous scientific article has examined how the Greek State has tried to respond to the supply shortages created during the pandemic. Furthermore, this is the first study in Greece that gathers primary data from public procurement practitioners.

Details

Journal of Public Procurement, vol. 24 no. 1
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 18 December 2023

Anuradha Mitra, V. Sridhar and Gopal K. Sarangi

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal…

Abstract

Purpose

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal administrations in streamlining processes for site clearances, grant of rights of way (RoW) and approvals for local infrastructure deployment and sharing. With the urgent need for setting up small cells and rapid fiberisation of networks in the 5G era, the importance of such processes has gained prominence.

Design/methodology/approach

The authors adopt qualitative thematic content analysis with three-tier coding and classification to identify themes in archival and current documentary data and information obtained from subject-matter experts in the countries studied.

Findings

Formulation and implementation of telecom policy is led by national governments. However, national telecom administrations, in recognition of new needs, have co-opted states and local authorities as partners in development of telecom networks, providing the overall framework, guidance and appropriate incentives where required.

Practical implications

This cooperative model could work well in India, where telecom policy making and regulation is the prerogative of the central government, but administration of RoW and local clearances for cable laying, tower siting and associated infrastructure activities for expanding telecom networks are left to decentralised decision-making in the states and local bodies.

Originality/value

This research attempts to sytematise, thematise and draw cross-country comparisons to inform regulatory and administrative policy for 5G infrastructure rollout in India.

Article
Publication date: 7 March 2024

Nehemia Sugianto, Dian Tjondronegoro and Golam Sorwar

This study proposes a collaborative federated learning (CFL) framework to address personal data transmission and retention issues for artificial intelligence (AI)-enabled video…

Abstract

Purpose

This study proposes a collaborative federated learning (CFL) framework to address personal data transmission and retention issues for artificial intelligence (AI)-enabled video surveillance in public spaces.

Design/methodology/approach

This study examines specific challenges for long-term people monitoring in public spaces and defines AI-enabled video surveillance requirements. Based on the requirements, this study proposes a CFL framework to gradually adapt AI models’ knowledge while reducing personal data transmission and retention. The framework uses three different federated learning strategies to rapidly learn from different new data sources while minimizing personal data transmission and retention to a central machine.

Findings

The findings confirm that the proposed CFL framework can help minimize the use of personal data without compromising the AI model's performance. The gradual learning strategies help develop AI-enabled video surveillance that continuously adapts for long-term deployment in public spaces.

Originality/value

This study makes two specific contributions to advance the development of AI-enabled video surveillance in public spaces. First, it examines specific challenges for long-term people monitoring in public spaces and defines AI-enabled video surveillance requirements. Second, it proposes a CFL framework to minimize data transmission and retention for AI-enabled video surveillance. The study provides comprehensive experimental results to evaluate the effectiveness of the proposed framework in the context of facial expression recognition (FER) which involves large-scale datasets.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 12 December 2023

Judith Fauth, Tanya Bloch and Lucio Soibelman

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to…

Abstract

Purpose

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to address the core problems within the process. A framework for modeling the permitting process can be useful to identify bottlenecks, core challenges and best practices. Hence, the authors aim to demonstrate and validate a previously suggested workflow for permit process modeling using the permitting process in Israel as a test case.

Design/methodology/approach

The authors implement qualitative expert interviews for data acquisition. The collected data are then processed for a qualitative data analysis. The results of the analysis are then validated using a focus group workshop in the field of building permits. In the test case the focus group consisted of Israeli experts.

Findings

The authors present a detailed overview of the as-is building permit process in Israel and the existing challenges. Through this test case, the authors found that the framework is applicable in different countries and that it can provide valuable insights into the core problems within the process. In addition, application of the same framework in different countries can provide comparable results that would allow the authors to identify best practices.

Originality/value

The major contribution of this work is the development and validation of a framework for building permitting process modeling which can be used to identify existing challenges and bottlenecks in the process. Implementing a structured and unified approach provides an opportunity to easily compare processes in different countries to identify best practices.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 December 2023

Paula Gomes dos Santos and Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

Abstract

Purpose

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Design/methodology/approach

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

Findings

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

Research limitations/implications

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

Practical implications

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

Social implications

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

Originality/value

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 19 April 2022

David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…

Abstract

Purpose

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

Design/methodology/approach

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

Findings

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Research limitations/implications

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

Practical implications

The results could help to guide public policy and governance of public paths.

Social implications

Public paths promote rural development and a green/sustainable economy.

Originality/value

The research results and conclusions are original.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 12 December 2023

Mojahedul Islam Nayyer and Thillai Rajan Annamalai

Public-private partnership (PPP) highway projects in India are undertaken at both state and national levels, such that differences exist in how the procuring authorities manage…

Abstract

Purpose

Public-private partnership (PPP) highway projects in India are undertaken at both state and national levels, such that differences exist in how the procuring authorities manage project risk during the development and construction phase under different institutional frameworks. This study assesses the performance implication of the different administrative positionings of the procuring authority.

Design/methodology/approach

A data set of 516 PPP highway projects implemented in India formed the basis of this study. Means comparison, ordinary least squares (OLS) regression and seemingly unrelated regression were used to assess the impact of procuring authority on schedule performance.

Findings

The findings suggest that the state and the national highway projects were no different in achieving financial closure. However, the administrative positioning of the procuring authorities had a significant impact on other schedule performance variables. The construction of the state highway projects started quickly after the financial closure compared to the national highway projects. Moreover, the state highway projects were not only planned to be implemented at a faster rate but they were actually implemented at a faster rate and had a lower time overrun.

Practical implications

Procuring authorities under the state governments, being closer to the project, are better placed to manage project risk than those under the national government.

Originality/value

The administrative distance of the procuring authority from the PPP project and its implication on performance has never been studied.

Details

Built Environment Project and Asset Management, vol. 14 no. 1
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 10 April 2024

Adekunle Sabitu Oyegoke, Saheed Ajayi, Muhammad Azeem Abbas and Stephen Ogunlana

The lack of a proper register to store, match and display information on the adapted property has led to a waste of resources and prolonged delays in matching the disabled and…

Abstract

Purpose

The lack of a proper register to store, match and display information on the adapted property has led to a waste of resources and prolonged delays in matching the disabled and elderly people with appropriate properties. This paper presents the development of a Housing Adaptations Register with user-matching functionalities for different mobility categories. The developed system accurately captures and documents adapted home information to facilitate the automated matching of disabled/aged applicants needing an adapted home with suitable property using banding, mobility and suitability index.

Design/methodology/approach

A theoretical review was conducted to identify parameters and develop adaptations register construct. A survey questionnaire approach to rate the 111 parameters in the register as either moderate, desirable or essential before system development and application. The system development relied on DSS modelling to support data-driven decision-making based on the decision table method to represent property information for implementing the decision process. The system is validated through a workshop, four brainstorming sessions and three focus group exercises.

Findings

Development of a choice-based system that enables the housing officers or the Housing Adaptations Register coordinators to know the level of adaptation to properties and match properties quickly with the applicants based on their mobility status. The merits of the automated system include the development of a register to capture in real-time adapted home information to facilitate the automated matching of disabled/aged applicants. A “choice-based” system that can map and suggest a property that can easily be adapted and upgraded from one mobility band to the other.

Practical implications

The development of a housing adaptation register helps social housing landlords to have a real-time register to match, map and upgrade properties for the most vulnerable people in our society. It saves time and money for the housing associations and the local authorities through stable tenancy for adapted homes. Potentially, it will promote the independence of aged and disabled people and can reduce their dependence on social and healthcare services.

Originality/value

This system provides the local authorities with objective and practical tools that may be used to assess, score, prioritise and select qualified people for appropriate accommodation based on their needs and mobility status. It will provide a record of properties adapted with their features and ensure that matching and eligibility decisions are consistent and uniform.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

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