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Discusses moral and philosophical questions raised in the lead paper by Thapisa.

Drawing on network and fiscal federalism theories, we investigated central government patronage and donor aid as antecedents of budget performance in local government (LG). A mixed methods design with data collected from 18 LGs, two ministries, and four donor agencies in Uganda was employed. Results revealed that both central government patronage and donor aid predict budget performance. Moreover, autonomy does not mediate the interactions as initially hypothesized. Implications for theory and practice are discussed and future research direction is provided.

Innovation challenges are increasingly complex, cutting across distributed actors from different disciplines, organizations, and fields. Solving such challenges requires creating the capacities of opening up for innovation to access and develop a greater amount and variety of knowledge and resources. Perspectives on open source, open innovation, and interorganizational collaboration have explored such capacities, but from different origins and scopes of analysis. Our practice-based integrative framework of “opening innovation” helps highlight these differences and connect their relative strengths. Through a critical literature review paired with an analysis of different empirical cases from Hacking Health, a non-profit organization helping drive digital health innovation, the authors reveal the user-centric, firm-centric, and field-centric approaches to opening innovation that progressively connect a greater variety of actors and resources. The authors show how specific new relational practices they produce address the new relational dynamics these connections bring to accumulate more resources for innovation to keep progressing.

The purpose of this paper is to examine consumer attitudes toward genetically modified (GM) and organic foods with a broader list of control variables that includes green attitudes, impulsive purchasing, concerns about privacy, religiosity, birth order, and political preferences.

US internet panelists were asked about their preferences for purchasing non-GM produce, non-GM cereal, and organic products even if they cost a little more. They were also asked if genetically engineered foods are safe to consume. Responses to these four questions were dependent variables in binary logistic regressions. The sample size was 725 adults.

Attitudes toward non-GM produce and non-GM cereal were linked with different variables. Green attitudes were positively linked with non-GM and organic food attitudes. Impulsive purchases, a religiosity factor, and a privacy concern factor were linked with non-GM but not organic food attitudes. Social desirability bias was also significant. The genetically engineered food model identified some unique linkages with the control variables, suggesting that these terms may not improve consumer confidence with food.

New measures and several variables that researchers independently found to be significant were tested together in models and found to be linked with organic and non-GM food attitudes. Some expected relationships were not found. The results provide better profiles of consumers who have strong attitudes toward GM and organic foods.

This chapter frames the digital age transformation journey for sustainability from the lenses of transformation skills and competencies required for future work. It provides a synopsis of the digital transformation considering digital technologies, connecting digital transformation to future work and reflections on the new digital age to sustainability issues. In detail, this chapter comprehensively reviews digital technologies transformation skills, including digital skills and integrated skills for the digital economy linked to integrated skills. This chapter takes into consideration the possible effects from a competency point of view from the domains on issues like: global independence, trust, a shift in skills and ways of work, commitment to justice, improving the know-how, financial inclusion, data and data privacy that are critical imperatives for sustainability. Developing a digital economy requires integrated sustainable development competencies; this chapter considers combined skills for digital transformation in triple connecting points of human skills, business skills and digital building blocks skills to argue for sustainability. Because attaining Sustainable Development Goals (SDGs) requires input from different quotas globally, sustainable competencies are needed to ensure individuals work cohesively through new-age digital technologies. This chapter further highlights emerging competencies such as critical thinking, appreciative equity, open communication and acting on collective well-being as imperatives transforming digital disruptions. The final section of this chapter puts into perspective the implication of required digital technologies for the future of work and its significance on the need to reskill and retool. It concludes by reflecting on opportunities and challenges for crucial consideration towards creating a sustainable digital age.

This study uses a descriptive casual design and survey random sampling from 115 observations from five-star, four-star and three-star hotels due to the fact that they provide employee staff feeding or complimentary service. The Pearson correlation and multiple regression were used to test the direct and mediating effects for linear relationships between income tax and financial performance. Tax on adjusted net income has a significant effect on net income and non-significant effect on return on asset (ROA). This means that the level of income tax paid by the hotels after reintegration of non-deductible charges including complimentary staff feeding and other allowances reduced their assets and turnover in general thus slowing reinvestment. The findings reveal that firm liquidity had a significant effect on ROA. This indicates that the income tax pay-out decreases hotels’ cash flow resulting on loan diversification leverage. Shareholders are therefore forgoing their shares for reinvestment in different businesses other than hotels. The findings also reveal a significant effect of firms’ age on income tax on hotels’ financial performance. Simply paying income taxes is not lowered by the hotels’ age thus endorsing the concept of paying tax when income is available and vice versa when there is no income. Since Rwanda promotes investment and doing business for the private sector, the tax base increases the tax collection amount instead of collecting a small amount on a few number of tax paying hotels. This commends the tax administration review and frequently harmonised the tax procedures to hospitality sector and is the key development of their financial performance, which had been used by the hotels of the developed countries like the USA and Europe. This will improve Rwanda’s competitiveness in hotel induction and sustain hospitality business investment with tax base for government. It was pragmatic that hotels may directly deduct all related expenses before income tax calculation while others assimilate them into other similar expenditures. There is no formal way for accounting these hotel expenses, whereas the category of staffs benefitting are mainly junior staffs who, in turn, are low-wage holders. This does not leave space for hotel owners to take out incentives therefore leaving out hotels’ darkness in their earnings returns and staff welfare. This chapter presented the directorial policy, philosophy and practices in tourism or hospitality (hotel) sector in Africa. It has become relevant for harmonisation of financial performance while including all life cycle practices of hotels like staff feeding or complimentary service. This chapter is classified as an empirical study.

Understanding farmers’ perceptions of how the climate is changing is vital to anticipating its impacts. Farmers are known to take appropriate steps to adapt only when they perceive change to be taking place. This study aims to analyse how African indigenous vegetable (AIV) farmers perceive climate change in three different agro-climatic zones (ACZs) in Kenya, identify the main differences in historical seasonal and annual rainfall and temperature trends between the zones, discuss differences in farmers’ perceptions and historical trends and analyse the impact of these perceived changes and trends on yields, weeds, pests and disease infestation of AIVs.

Data collection was undertaken in focus group discussions (FGD) (N = 211) and during interviews with individual farmers (N = 269). The Mann–Kendall test and regression were applied for trend analysis of time series data (1980-2014). Analysis of variance and least significant difference were used to test for differences in mean rainfall data, while a chi-square test examined the association between farmer perceptions and ACZs. Coefficient of variation expressed as a percentage was used to show variability in mean annual and seasonal rainfall between the zones.

Farmers perceived that higher temperatures, decreased rainfall, late onset and early retreat of rain, erratic rainfall patterns and frequent dry spells were increasing the incidences of droughts and floods. The chi-square results showed a significant relationship between some of these perceptions and ACZs. Meteorological data provided some evidence to support farmers’ perceptions of changing rainfall. No trend was detected in mean annual rainfall, but a significant increase was recorded in the semi-humid zone. A decreasing maximum temperature was noted in the semi-humid zone, but otherwise, an overall increase was detected. There were highly significant differences in mean annual rainfall between the zones. Farmers perceived reduced yields and changes in pest infestation and diseases in some AIVs to be prevalent in the dry season. This study’s findings provide a basis for local and timely institutional changes, which could certainly help in reducing the adverse effects of climate change.

This is an original research paper and the historical trends, farmers’ perceptions and effects of climate change on AIV production documented in this paper may also be representative of other ACZs in Kenya.

This paper aims to increase the integrity of the planning process with the executive process by simulating the Last Planner System (LPS) technique using building information modeling.

A five-dimensional model was prepared, and after specifying the number of physical conflicts on the plans, all the scenarios of the starting points in the expert contractors’ plans were analyzed. Accordingly, the best scenario was determined by LPS technique. To assess the performance of the study, it was implemented on several tasks of a construction project.

The results of this research indicate that if this method is used in the planning process, the time conflicts between the expert contractors who are in the critical path are reduced, and the total delay of the scheduled time reaches zero. In addition, the conflicts between contractors whose suspension will cause no incentive and increase the daily cost overruns will reduce to the lowest point.

By simulating LPS in the planning process, time-physical conflicts are considered at the lowest point. Using this approach, conflicts are detected before the execution process, resulting in a significant reduction in the delays and cost overruns in construction projects.